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1999 SESSION

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HB 2022 Sales and use tax; temporary exemption for back to school period.

Introduced by: William P. Robinson, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; temporary exemption. Provides that each year for the period beginning August 1 and ending September 15 (“back -to-school” period) there will be no state sales and use tax on purchases of any item of clothing or back-to-school item with a taxable value of $50 or less sold to a person qualifying for food stamps. There will continue to be a local sales and use tax on these items. The Department of Taxation is directed to promulgate regulations for the implementation of these provisions.

FULL TEXT

• 01/19/99  House: Presented & ordered printed 992448432  pdf

HISTORY

• 01/19/99  House: Presented & ordered printed 992448432
• 01/19/99  House: Referred to Committee on Finance
• 01/25/99  House: Assigned to Finance sub-committee: 2
• 02/10/99  House: No action taken by Finance by voice vote