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2004 SESSION

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HJ 128 Retail Sales and Use Tax; Department of Taxation to study state and local exemptions.

Introduced by: Phillip A. Hamilton | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Study; Department of Taxation to study sales tax exemptions. Requests the Department of Taxation to study all of the sales and use tax exemptions. In conducting its study, the Department will compile data for each of the 10 categories of sales tax exemptions including, when possible, (i) the number (or an estimate) of entities taking the exemptions, (ii) the revenue loss broken down by types of organizations within each of the 10 categories as far as possible, and (iii) any other data it deems helpful in evaluating the exemptions and their impact on revenues. The Department of Taxation shall also describe problems with how the current exemption process works and recommend changes to improve it. It is a two-year study with a report to be submitted to the 2005 and 2006 General Assembly Sessions.

FULL TEXT

• 01/14/04  House: Presented & ordered printed, prefiled 01/13/04 041409316  pdf

HISTORY

• 01/14/04  House: Presented & ordered printed, prefiled 01/13/04 041409316
• 01/14/04  House: Referred to Committee on Rules
• 02/14/04  House: Continued to 2005 in Rules (16-Y 0-N)