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2024 SESSION

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SB 703 General appropriations and revenue of the Commonwealth; includes digital personal property.

Introduced by: L. Louise Lucas | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

General appropriations and revenue of the Commonwealth. Includes digital personal property, defined in the bill, in the definition of tangible personal property for the purposes of the retail sales and use tax. Amendments are made throughout the chapter to impose the sales and use tax on streaming services, also defined in the bill, in addition to tangible personal property.


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