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2022 SESSION
SB 432 Sales tax; clarifies definition of "accommodations," effective dates.
Introduced by: Siobhan S. Dunnavant | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Sales tax; taxable accommodations. Provides that, for purposes of the retail sales and use tax on accommodations, the term "accommodations" does not include rooms or space offered by a person in the business of providing conference rooms, meeting space, or event space if the person does not also offer rooms available for overnight sleeping. The substantive provisions of the bill are given retroactive effect to September 1, 2021, but no taxpayer shall be entitled to a refund for any taxes remitted prior to July 1, 2022.
FULL TEXT
- 01/11/22 Senate: Prefiled and ordered printed; offered 01/12/22 22104077D pdf | impact statement
- 02/10/22 Senate: Committee substitute printed 22106110D-S1 pdf | impact statement
- 03/02/22 Senate: Bill text as passed Senate and House (SB432ER) pdf | impact statement
- 04/07/22 Governor: Acts of Assembly Chapter text (CHAP0154) pdf
AMENDMENTS
HISTORY
- 01/11/22 Senate: Prefiled and ordered printed; offered 01/12/22 22104077D
- 01/11/22 Senate: Referred to Committee on Finance and Appropriations
- 02/10/22 Senate: Reported from Finance and Appropriations with substitute (16-Y 0-N)
- 02/10/22 Senate: Committee substitute printed 22106110D-S1
- 02/11/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/14/22 Senate: Read second time
- 02/14/22 Senate: Reading of substitute waived
- 02/14/22 Senate: Committee substitute agreed to 22106110D-S1
- 02/14/22 Senate: Engrossed by Senate - committee substitute SB432S1
- 02/14/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/14/22 Senate: Passed Senate (40-Y 0-N)
- 02/18/22 House: Placed on Calendar
- 02/18/22 House: Read first time
- 02/18/22 House: Referred to Committee on Finance
- 02/22/22 House: Assigned Finance sub: Subcommittee #2
- 02/23/22 House: Subcommittee recommends reporting (8-Y 0-N)
- 02/23/22 House: Reported from Finance (19-Y 2-N)
- 02/25/22 House: Read second time
- 02/28/22 House: Read third time
- 02/28/22 House: Passed House (89-Y 9-N 1-A)
- 02/28/22 House: VOTE: Passage (89-Y 9-N 1-A)
- 03/02/22 Senate: Enrolled
- 03/02/22 Senate: Bill text as passed Senate and House (SB432ER)
- 03/02/22 House: Signed by Speaker
- 03/03/22 Senate: Signed by President
- 03/11/22 Senate: Enrolled Bill Communicated to Governor on March 11, 2022
- 03/11/22 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
- 04/07/22 Governor: Approved by Governor-Chapter 154 (effective 9/1/21-see bill)
- 04/07/22 Governor: Acts of Assembly Chapter text (CHAP0154)