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2000 SESSION
SB 93 Sales tax exemption; limited for certain school-related items.
Introduced by: Benjamin J. Lambert III | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Sales and use tax; limited exemption for certain school-related items. Exempts school supplies, clothing and footwear from sales and use tax for a 10-day period each August, provided the article costs $200 or less. Sales of such items at theme parks shall not be exempt. The Department of Taxation shall develop guidelines describing the school supplies which qualify and make such list available electronically and in hard copy.
FULL TEXT
HISTORY
- 01/12/00 Senate: Presented & ordered printed 002808452
- 01/12/00 Senate: Referred to Committee on Finance
- 02/15/00 Senate: Left in Finance