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2022 SESSION
HB 551 Retail Sales and Use Tax; exemption for medicine and drugs purchased by veterinarians.
Introduced by: Don L. Scott | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs. The bill provides that the exemption shall be in effect from July 1, 2022, until July 1, 2025. This bill is identical to SB 517.
FULL TEXT
- 01/11/22 House: Prefiled and ordered printed; offered 01/12/22 22100201D pdf | impact statement
- 01/31/22 House: Printed as engrossed 22100201D-E pdf | impact statement
- 03/07/22 House: Bill text as passed House and Senate (HB551ER) pdf | impact statement
- 04/11/22 Governor: Acts of Assembly Chapter text (CHAP0551) pdf
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
- House committee, floor amendments and substitutes offered
- House amendments adopted
- Senate amendments
- Senate amendments engrossed
HISTORY
- 01/11/22 House: Prefiled and ordered printed; offered 01/12/22 22100201D
- 01/11/22 House: Referred to Committee on Finance
- 01/20/22 House: Assigned Finance sub: Subcommittee #2
- 01/24/22 House: Subcommittee recommends reporting with amendments (8-Y 0-N)
- 01/24/22 House: Subcommittee recommends referring to Committee on Appropriations
- 01/26/22 House: Reported from Finance with amendment(s) (22-Y 0-N)
- 01/28/22 House: Read first time
- 01/31/22 House: Read second time
- 01/31/22 House: Committee amendment agreed to
- 01/31/22 House: Engrossed by House as amended HB551E
- 01/31/22 House: Printed as engrossed 22100201D-E
- 02/01/22 House: Read third time and passed House (97-Y 1-N)
- 02/01/22 House: VOTE: Passage (97-Y 1-N)
- 02/02/22 Senate: Constitutional reading dispensed
- 02/02/22 Senate: Referred to Committee on Finance and Appropriations
- 03/01/22 Senate: Reported from Finance and Appropriations with amendment (16-Y 0-N)
- 03/02/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 03/02/22 Senate: Read third time
- 03/02/22 Senate: Reading of amendment waived
- 03/02/22 Senate: Committee amendment agreed to
- 03/02/22 Senate: Engrossed by Senate as amended
- 03/02/22 Senate: Passed Senate with amendment (40-Y 0-N)
- 03/02/22 House: Senate amendment agreed to by House (97-Y 2-N)
- 03/02/22 House: VOTE: Adoption (97-Y 2-N)
- 03/07/22 House: Enrolled
- 03/07/22 House: Bill text as passed House and Senate (HB551ER)
- 03/08/22 House: Signed by Speaker
- 03/08/22 Senate: Signed by President
- 03/22/22 House: Enrolled Bill communicated to Governor on March 22, 2022
- 03/22/22 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
- 04/11/22 Governor: Approved by Governor-Chapter 551 (effective 7/1/22)
- 04/11/22 Governor: Acts of Assembly Chapter text (CHAP0551)