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1995 SESSION

• | print version

SB 1006 Situs for local business license taxation.

Introduced by: Elliot S. Schewel | all patrons    ...    notes | add to my profiles

SUMMARY:

Situs for local business license taxation. Exempts persons who contract with a commercial printer for printing from being deemed to have a definite place of business or office within a locality. Such persons will be exempt from local BPOL taxation if their only contacts are owning or leasing property at the premises of a commercial printer in the locality or selling property produced at and shipped from the printer's premises. Such persons would also not be subject to the BPOL tax as the result of activities performed by them at the printer's premises or performed by the printer for or on their behalf.

FULL TEXT

• 01/23/95  Senate: Presented & ordered printed LD2081733  pdf

HISTORY

• 01/23/95  Senate: Presented & ordered printed LD2081733
• 01/23/95  Senate: Referred to Committee on Finance
• 02/07/95  Senate: Left in Finance