SB1308
Sales and use tax; collection of taxes from consuming contractors.
Summary
As Introduced. Collection of sales and use tax.
Removes the exception that persons selling certain products, such as window shades, kitchen equipment, and countertops, are deemed to be retailers and not consuming contractors for purposes of collecting sales and use tax, even if they intend to install such items for contractors. Generally, tangible personal property incorporated into real ... (More) property is deemed to have been purchased for consumption by the contractor. This bill is identical to HB 1890. (Less)-
Bill History
- 01/10/2017 - Senate: Prefiled and ordered printed; offered 01/11/17 17101521D
- 01/10/2017 - Senate: Referred to Committee on Finance
- 01/25/2017 - Senate: Reported from Finance (14-Y 0-N)
- 01/26/2017 - Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/27/2017 - Senate: Read second time and engrossed
- 01/30/2017 - Senate: Read third time and passed Senate (40-Y 0-N)
- 02/02/2017 - House: Placed on Calendar
- 02/02/2017 - House: Read first time
- 02/02/2017 - House: Referred to Committee on Finance
- 02/10/2017 - Senate: Impact statement from TAX (SB1308)
- 02/13/2017 - House: Reported from Finance (22-Y 0-N)
- 02/14/2017 - House: Read second time
- 02/15/2017 - House: Read third time
- 02/15/2017 - House: Passed House BLOCK VOTE (99-Y 0-N)
- 02/15/2017 - House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/17/2017 - Senate: Enrolled
- 02/17/2017 - Senate: Bill text as passed Senate and House (SB1308ER)
- 02/17/2017 - House: Signed by Speaker
- 02/20/2017 - Senate: Impact statement from TAX (SB1308ER)
- 02/20/2017 - Senate: Signed by President
- 02/21/2017 - Senate: Enrolled Bill Communicated to Governor on 2/21/17
- 02/21/2017 - Governor: Governor's Action Deadline Midnight, March 27, 2017
- 03/13/2017 - Governor: Approved by Governor-Chapter 449 (effective 7/1/17)
- 03/13/2017 - Governor: Acts of Assembly Chapter text (CHAP0449)
