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1998 SESSION

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HB 278 Sales tax exemption; certain electronic communication services.

Introduced by: Kenneth R. Plum | all patrons    ...    notes | add to my profiles

SUMMARY:

Electronic communication services; exemption from retail sales and use tax. Exempts (i) charges for Internet access and related communications services and (ii) sales of software via the Internet from the retail sales and use tax. This measure codifies two recent decisions by the Tax Commissioner.


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