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2006 SESSION
HB 131 Retail Sales and Use Tax; exemptions include certain school-related items.
Introduced by: John A. Cosgrove | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Sales and use tax exemption; school supplies, clothing and footwear, and computers. Provides a sales and use tax exemption, beginning in 2006, for certain school supplies, clothing and footwear, and computers purchased during a 10-day period each year beginning on the first Friday in August. 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 purchasers of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner.
FULL TEXT
HISTORY
- 12/28/05 House: Prefiled and ordered printed; offered 01/11/06 064176276
- 12/28/05 House: Referred to Committee on Finance
- 01/18/06 House: Assigned to Finance sub-committee: #1 (Orrock)
- 01/30/06 House: Incorporated by Finance (HB532-Parrish) by voice vote