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2007 SESSION

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HB 2724 Retail Sales and Use Tax; exemptions include certain property purchased by churches.

Introduced by: Samuel A. Nixon, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Sales and use tax exemption; churches.  Expands the sales and use tax exemption for property purchased by churches to (i) property used in caring for or maintaining property owned by the church including, but not limited to, mowing equipment, and (ii) building materials installed by the church and for which the church does not contract with a person or entity to have installed.

SUMMARY AS INTRODUCED:

Sales and Use tax exemption; churches.  Expands the sales and use tax exemption for property purchased by churches to (i) property used in caring for or maintaining property owned by the church including, but not limited to, mowing equipment and the fuels used in such equipment and (ii) building materials installed by the church and for which the church does not contract with a person or entity to have installed.