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1999 SESSION
HB 1911 Leased personal property.
Introduced by: Anne G. Rhodes | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Sales tax on leased personal property. Excludes from the retail sales and use tax any separately stated local property tax charges.
SUMMARY AS PASSED HOUSE:
Leased personal property. Revises the definition for sales and use tax purposes to eliminate the double taxation of leased property. Currently persons leasing property are paying sales tax on amounts collected to pay local personal property tax on the leased property.
SUMMARY AS INTRODUCED:
Leased personal property. Revises the definition for sales and use tax purposes to eliminate the double taxation of leased property. Currently persons leasing property are paying sales tax on amounts collected to pay local personal property tax on the leased property.