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1999 SESSION

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HB 1713 Sales and use tax definitions.

Introduced by: John H. Rust, Jr. (by request) | all patrons    ...    notes | add to my profiles

SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)

Sales and use tax definitions. Exempts certain tangible personal property used to provide Internet services to customers from the retail sales and use tax. The exemption applies to computer hardware and software services, hosting equipment, and distribution equipment purchased by an Internet service provider who provide a package of services, including access to proprietary content, to end-user subscribers.


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