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2023 SESSION
SB 1240 Sales and use tax; agricultural exemptions.
Introduced by: Mark D. Obenshain | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (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 HB 1563.
FULL TEXT
- 01/10/23 Senate: Prefiled and ordered printed; offered 01/11/23 23102416D pdf | impact statement
- 01/25/23 Senate: Committee substitute printed 23105327D-S1 pdf | impact statement
- 02/15/23 Senate: Bill text as passed Senate and House (SB1240ER) pdf | impact statement
- 03/26/23 Governor: Acts of Assembly Chapter text (CHAP0517) pdf
AMENDMENTS
HISTORY
- 01/10/23 Senate: Prefiled and ordered printed; offered 01/11/23 23102416D
- 01/10/23 Senate: Referred to Committee on Finance and Appropriations
- 01/25/23 Senate: Incorporates SB985 (Peake)
- 01/25/23 Senate: Committee substitute printed 23105327D-S1
- 01/25/23 Senate: Reported from Finance and Appropriations with substitute (14-Y 0-N)
- 01/26/23 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/27/23 Senate: Read second time
- 01/27/23 Senate: Reading of substitute waived
- 01/27/23 Senate: Committee substitute agreed to 23105327D-S1
- 01/27/23 Senate: Engrossed by Senate - committee substitute SB1240S1
- 01/30/23 Senate: Read third time and passed Senate (39-Y 0-N)
- 02/08/23 House: Placed on Calendar
- 02/08/23 House: Read first time
- 02/08/23 House: Referred to Committee on Finance
- 02/08/23 House: Reported from Finance (17-Y 4-N)
- 02/10/23 House: Read second time
- 02/13/23 House: Read third time
- 02/13/23 House: Passed House (78-Y 21-N)
- 02/13/23 House: VOTE: Passage (78-Y 21-N)
- 02/15/23 Senate: Enrolled
- 02/15/23 Senate: Bill text as passed Senate and House (SB1240ER)
- 02/15/23 House: Signed by Speaker
- 02/16/23 Senate: Signed by President
- 02/27/23 Senate: 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 517 (effective 7/1/23)
- 03/26/23 Governor: Acts of Assembly Chapter text (CHAP0517)