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2000 SESSION
HB 781 Personal property used in provision of Internet services.
Introduced by: John H. Rust, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Personal property tax; personal property used in the provision of Internet services. Creates a separate classification, for tax rate purposes, of personal property used in the provision of Internet services, including Internet web-hosting services. Localities are authorized to tax such property at a rate that does not exceed the rate applicable to the general class of personal property within such localities.
SUMMARY AS PASSED HOUSE:
Personal property tax; personal property used in the provision of Internet services. Creates a separate classification, for tax rate purposes, of personal property used in the provision of Internet services. Localities are authorized to tax such property at a rate that does not exceed the rate applicable to the general class of personal property within such localities.
SUMMARY AS INTRODUCED:
Machinery and tools tax; personal property used in the provision of Internet services. Creates a separate classification, for tax rate purposes, of machinery and tools used in the provision of Internet services. Localities are authorized to tax machinery and tools used in the provision of Internet services at rates below the machinery and tools tax rate applied to the general class of machinery and tools within such localities.