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2005 SESSION

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HB 2827 Retail Sales and Use Tax; exemptions include certain truck trailers and cargo containers.

Introduced by: Robert D. Orrock, Sr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; truck trailers and cargo containers.  Prohibits the Department of Taxation from taking any action to collect any sales and use tax from the sale or use prior to February 1, 2005, of certain truck trailers, cargo containers that are designed to be affixed to such truck trailers, and on-site storage containers that are similar to cargo containers but not necessarily designed to be affixed to truck trailers.


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