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2023 SESSION
HB 1601 Retail Sales and Use Tax; agricultural exemptions, structural construction materials, definition.
Introduced by: Roxann L. Robinson | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Retail sales and use tax; agricultural exemptions; structural construction materials; definition. Clarifies that for the purpose of agricultural exemptions from the retail sales and use tax the definition of "structural construction materials" does not include structural construction materials and environmental control systems that will be affixed to or integrated into a commercial greenhouse structure that is 50,000 square feet or more in size, provided that such materials and equipment have been ordered to meet the specifications of the commercial greenhouse operator and are necessary for use in the greenhouse structure and growing system.
FULL TEXT
HISTORY
- 01/06/23 House: Prefiled and ordered printed; offered 01/11/23 23101843D
- 01/06/23 House: Referred to Committee on Finance
- 01/16/23 House: Tabled in Finance (22-Y 0-N)