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2011 SESSION

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HB 1942 Retail Sales & Use Tax; exempts certain agricultural produce when sold in farmers markets.

Introduced by: Albert C. Pollard, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Sales tax and litter tax; agricultural produce.  Exempts agricultural produce or eggs from the sales and use tax when sold in farmers markets and at roadside stands provided the individual's annual income from such sales does not exceed $1,000.  The bill also exempts agricultural produce or eggs from the litter tax when sold in farmers markets and at roadside stands provided the individual's annual income from such sales does not exceed $1,000 and any container provided by the individual to hold purchased items has been previously used.


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