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2003 SESSION

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HB 2148 Reduced sales; use tax for certain clothing, footwear, and computers.

Introduced by: Thomas Davis Rust | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Reduced sales and use tax for certain clothing, footwear, and computers. Establishes a state sales and use tax exemption during the period from August 16 through August 22, 2003, and every August 16 through August 22 thereafter, for “clothing and footwear” costing less than $200 per article; “computer systems” costing less than $1,250; and “computers,” “computer hardware,” and “computer software” costing less than $500. The bill also requires the Department of Taxation to promulgate regulations that implement the temporary exemption program by August 1, 2003.


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