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2004 SESSION

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HB 1375 Retail Sales and Use Tax; exemptions for certain contractors.

Introduced by: Timothy D. Hugo | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; exemption. Provides that any person who contracts to perform services for and furnishes tangible personal property for use or consumption by the Commonwealth, any political subdivision of the Commonwealth, or the United States, shall be exempt from sales and use tax, provided that the Commonwealth, the political subdivision, or the United States certifies that title to such tangible personal property will pass to such governmental entity.


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