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1995 SESSION

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HB 2057 Administration of resale exemption on antiques.

Introduced by: Thomas M. Jackson, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Administration of resale exemption. Repeals the prohibition on the acceptance of a resale exemption certificate by a dealer selling antique tangible personal property. Under the provision which would take effect July 1, 1995, a buyer holding a resale exemption certificate would have been required to apply for a refund of sales and use tax when the property is resold if (i) the resale occurs within 18 months following the purchase of the property and (ii) the holder of the certificate provides evidence that the resale transaction is bona fide. This bill is identical to HB 1455 which was reported.

FULL TEXT

• 01/23/95  House: Presented & ordered printed LD3332300  pdf

HISTORY

• 01/23/95  House: Presented & ordered printed LD3332300
• 01/23/95  House: Referred to Committee on Finance
• 02/08/95  House: No action taken by Finance by voice vote