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1995 SESSION

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SB 721 Sales and use tax exemption; commercial, media and medical.

Introduced by: Clarence A. Holland | all patrons    ...    notes | add to my profiles

SUMMARY:

Sales and use tax exemption; audio and video materials and work. Broadens the current sales and use tax exemption for audio and video materials to include production services, transfer of certain tangible personal property related to such services, and equipment and parts used in production of audiovisual works. The exemption begins July 1, 1995, and ends June 30, 1997. The exemption does not affect the current exemption for audio or video tapes and films by theaters and radio and television stations. The bill also includes sales and use tax exemptions for (i) certified pollution control equipment certified by the Department of Mines, Minerals and Energy; (ii) sales of back copies of publications by the publisher or his agent; and (iii) certain prescriptions of nurse practitioners and physician's assistants.


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