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1999 SESSION
SB 864 Agricultural sales and use tax exemptions; forest products.
Introduced by: Malfourd W. Trumbo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Agricultural sales and use tax exemptions; forest products. Defines the harvesting of forest products to include operations prior to the transport of the harvested product, that are necessary for removing forest products from the harvesting site, complying with environmental protection and safety requirements, obtaining access to the harvesting site, and loading cut forest products onto highway vehicles. Currently machinery and tools used directly in the harvesting of forest products are exempt from sales and use tax.
SUMMARY AS PASSED SENATE:
Agricultural sales and use tax exemptions; forest products. Defines the harvesting of forest products to include operations prior to the transport of the harvested product, that are necessary for removing forest products from the harvesting site, complying with environmental protection and safety requirements, obtaining access to the harvesting site, and loading cut forest products onto highway vehicles. Currently machinery and tools used directly in the harvesting of forest products are exempt from sales and use tax.
SUMMARY AS INTRODUCED:
Agricultural sales and use tax exemptions; forest products. Defines the harvesting of forest products to include operations necessary for removing forest products from the harvesting site, complying with environmental protection and safety requirements, obtaining access to the harvesting site, and loading cut forest products onto highway vehicles. Currently machinery and tools used directly in the harvesting of forest products are exempt from sales and use tax.