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2001 SESSION

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SB 1106 Sales and use tax; use of property by service providers.

Introduced by: Charles J. Colgan | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; use of property by service providers. States that a service provider is the user and consumer of all tangible personal property purchased for use in providing exempt services, but not of certain property for resale, or for incorporation into property sold, to the United States pursuant to (i) a contract that expressly references and is governed by the provisions of the Walsh-Healey Public Contracts Act, 41 U.S.C. § 35 et seq. or (ii) a task order or purchase order for the purchase of tangible personal property.


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