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2000 SESSION

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HB 906 Legislative consideration of sales and use tax exemptions.

Introduced by: C. Richard Cranwell | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Legislative consideration of sales and use tax exemptions. Changes the requirements for submitting information to the Department of Taxation regarding requests for sales and use tax exemptions by limiting such required information to nonprofit organizations. It also eliminates an obsolete provision requiring that exemptions for non-profit organizations only be considered in even-numbered years. In 1999, § 30-19.03:1.1. was amended to allow the General Assembly to consider any tax relief measure, such as a request for sales and use tax exemption, at any time during a regular or special session.


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