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2023 SESSION
HB 1563 Sales and use tax; agricultural exemptions.
Introduced by: Hyland F. "Buddy" Fowler, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Sales and use tax; agricultural exemptions. Provides a sales and use tax exemption for property used to produce agricultural products for market in an indoor, closed, controlled-environment commercial agricultural facility. The property exempted includes (i) internal structural components required to create the necessary growing environment for plants, including watering systems, towers for growing plants, and lighting and air systems, and (ii) transparent elements of external structural components of such facilities, including windows, walls, and roofs, that allow sunlight in for the commercial production of agricultural products. The exemption shall not apply to property used in producing cannabis. The bill allows contractors working on behalf of owners of facilities exempt under these new provisions to use the exemption when purchasing materials that would otherwise qualify for the exemption. This bill is identical to SB 1240.
FULL TEXT
- 01/06/23 House: Prefiled and ordered printed; offered 01/11/23 23102415D pdf | impact statement
- 01/18/23 House: Committee substitute printed 23104837D-H1 pdf | impact statement
- 02/14/23 House: Bill text as passed House and Senate (HB1563ER) pdf | impact statement
- 02/14/23 House: Bill text as passed House and Senate reprinted (HB1563ER) pdf | impact statement
- 03/26/23 Governor: Acts of Assembly Chapter text (CHAP0516) pdf
AMENDMENTS
HISTORY
- 01/06/23 House: Prefiled and ordered printed; offered 01/11/23 23102415D
- 01/06/23 House: Referred to Committee on Finance
- 01/18/23 House: Reported from Finance with substitute (18-Y 3-N)
- 01/18/23 House: Committee substitute printed 23104837D-H1
- 01/20/23 House: Read first time
- 01/23/23 House: Passed by for the day
- 01/24/23 House: Read second time
- 01/24/23 House: Committee substitute agreed to 23104837D-H1
- 01/24/23 House: Engrossed by House - committee substitute HB1563H1
- 01/25/23 House: Read third time and passed House (87-Y 11-N 2-A)
- 01/25/23 House: VOTE: Passage (87-Y 11-N 2-A)
- 01/26/23 Senate: Constitutional reading dispensed
- 01/26/23 Senate: Referred to Committee on Finance and Appropriations
- 02/08/23 Senate: Reported from Finance and Appropriations (14-Y 0-N)
- 02/09/23 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/10/23 Senate: Read third time
- 02/10/23 Senate: Passed Senate (39-Y 0-N)
- 02/14/23 House: Enrolled
- 02/14/23 House: Bill text as passed House and Senate (HB1563ER)
- 02/14/23 House: Bill text as passed House and Senate reprinted (HB1563ER)
- 02/14/23 House: Signed by Speaker
- 02/14/23 Senate: Signed by President
- 02/27/23 House: Enrolled Bill communicated to Governor on February 27, 2023
- 02/27/23 Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
- 03/26/23 Governor: Approved by Governor-Chapter 516 (effective 7/1/23)
- 03/26/23 Governor: Acts of Assembly Chapter text (CHAP0516)