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2007 SESSION
HJ 597 Sales tax nexus; joint subcommittee to study.
Introduced by: Christopher K. Peace | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Study; sales tax nexus. Creates a joint subcommittee composed of eight members of the General Assembly to study sales tax nexus. The joint subcommittee will evaluate: (i) the current law for the establishment of nexus for sales and use tax purposes, (ii) the requirements for creating sufficient nexus for tax purposes, (iii) the pros and cons nexus creates in the area of taxation, and (iv) whether the application of the nexus law in relation to separate corporate subsidiaries should be changed.
FULL TEXT
HISTORY
- 01/03/07 House: Prefiled and ordered printed; offered 01/10/07 073705454
- 01/03/07 House: Referred to Committee on Rules
- 02/06/07 House: Left in Rules