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2007 SESSION
HB 1678 Retail Sales and Use Tax; exemptions include energy-efficient products.
Introduced by: John A. Cosgrove | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Sales tax exemption; energy-efficient products. Provides a sales tax exemption for purchases of certain Energy Star qualified products with a sales price of $2,500 or less made during a four-day period each year in mid-October. 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. The sales tax holiday would expire in July of 2012.
SUMMARY AS INTRODUCED:
Sales tax exemption; energy-efficient products. Provides a sales tax exemption for purchases of certain energy-efficient products with a sales price of $2,500 or less made during the first Friday, Saturday, and Sunday in October of each year. 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.