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2001 SESSION
HB 2511 Sales tax exemption; school-related items.
Introduced by: John S. (Jack) Reid | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Sales and use tax exemption; school-related items. Beginning in 2002, provides a sales and use tax exemption for certain school-related items purchased during a specific one-week period during the end of August each year. The exempt items are: (i) school supplies, footwear, and clothing where the selling price of each item is $100 or less; (ii) computer systems where the selling price for each system is $1,500 or less; and (iii) computers, computer hardware, computer software, and portable calculators where the selling price for each item is $500 or less. The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchaser of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. HB 2252.
FULL TEXT
- 01/10/01 House: Presented & ordered printed, prefiled 01/10/01 015440252 pdf | impact statement
- 02/01/01 House: Committee substitute printed 012915744-H1 pdf
- 02/03/01 House: Printed as engrossed 012915744-EH1 pdf | impact statement
AMENDMENTS
HISTORY
- 01/10/01 House: Presented & ordered printed, prefiled 01/10/01 015440252
- 01/10/01 House: Referred to Committee on Finance
- 01/18/01 House: Assigned to Finance sub-committee: 2
- 01/31/01 House: Reported from Finance with sub (16-Y 6-N)
- 02/01/01 House: Committee substitute printed 012915744-H1
- 02/02/01 House: Read first time
- 02/03/01 House: Read second time
- 02/03/01 House: Committee substitute agreed to 012915744-H1
- 02/03/01 House: Amendments by Del. Day agreed to
- 02/03/01 House: Pending question ordered
- 02/03/01 House: Engrossed by House - com. sub. w/amds 012915744-EH1
- 02/03/01 House: Printed as engrossed 012915744-EH1
- 02/04/01 House: Read third time and passed House (85-Y 13-N)
- 02/04/01 House: VOTE: PASSAGE (85-Y 13-N)
- 02/05/01 House: Communicated to Senate
- 02/07/01 Senate: Constitutional reading dispensed
- 02/07/01 Senate: Referred to Committee on Finance
- 02/21/01 Senate: Left in Finance