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2010 SESSION

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HB 302 Retail Sales and Use Tax; exemption for certain computer equipment and enabling software.

Introduced by: John M. O'Bannon, III | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Sales and use tax exemption; certain computer equipment and enabling software.  Expands the sales and use tax exemption for the purchase by certain entities of particular computer equipment by including enabling software, and clarifies what enabling hardware is covered under the current exemption by specifying that it includes chillers and backup generators.  The expansion and clarification apply to purchases made on or after July 1, 2010, but prior to June 30, 2020.  If purchases were made on or after July 1, 2009, but prior to July 1, 2010, the purchase is eligible for a grant in an amount equal to any tax imposed.


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