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HB342

Meals tax and county food and beverage tax; exemption for farmers market and roadside stand sales.

Status:
Enacted

Chief Patron:
Rob Bell (R)

Session:
2020 Regular Session

Summary

As Passed House of Origin. Meals tax and county food and beverage tax; exemption for farmers market and roadside stand sales up to $2,500.

Exempts from meals tax, which may be imposed by any city or town, and food and beverage tax, which may be imposed by any county, sales by sellers at local farmers markets and roadside stands when such sellers' annual income from such sales does not exceed $2,500. The bill defines such sellers' annual income as income from sales at all local farmer's markets and roadside stands, not just those sales occurring in the locality imposing the tax. (Less)
  • Bill History

  • 01/01/2020 - House: Prefiled and ordered printed; offered 01/08/20 20100190D
  • 01/01/2020 - House: Referred to Committee on Finance
  • 01/11/2020 - House: Impact statement from TAX (HB342)
  • 01/14/2020 - House: Assigned Finance sub: Subcommittee #2
  • 01/15/2020 - House: Impact statement from DHCD/CLG (HB342)
  • 01/27/2020 - House: House committee, floor amendments and substitutes offered
  • 01/27/2020 - House: Subcommittee recommends reporting with amendments (9-Y 1-N)
  • 01/29/2020 - House: Reported from Finance with amendments (21-Y 0-N)
  • 01/31/2020 - House: Read first time
  • 02/03/2020 - House: Passed by for the day
  • 02/04/2020 - House: Read second time
  • 02/04/2020 - House: Committee amendments agreed to
  • 02/04/2020 - House: Engrossed by House as amended HB342E
  • 02/04/2020 - House: Printed as engrossed 20100190D-E
  • 02/05/2020 - House: Read third time and passed House BLOCK VOTE (96-Y 0-N)
  • 02/05/2020 - House: VOTE: Block Vote Passage (96-Y 0-N)
  • 02/05/2020 - House: Reconsideration of passage agreed to by House
  • 02/05/2020 - House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
  • 02/05/2020 - House: VOTE: Block Vote Passage #2 (99-Y 0-N)
  • 02/06/2020 - Senate: Constitutional reading dispensed
  • 02/06/2020 - Senate: Referred to Committee on Finance and Appropriations
  • 02/11/2020 - House: Impact statement from TAX (HB342E)
  • 02/18/2020 - Senate: Reported from Finance and Appropriations (14-Y 0-N)
  • 02/19/2020 - Senate: Constitutional reading dispensed (39-Y 0-N)
  • 02/20/2020 - Senate: Read third time
  • 02/20/2020 - Senate: Passed Senate (38-Y 2-N)
  • 02/25/2020 - House: Enrolled
  • 02/25/2020 - House: Bill text as passed House and Senate (HB342ER)
  • 02/25/2020 - House: Signed by Speaker
  • 02/26/2020 - Senate: Signed by President
  • 02/27/2020 - House: Impact statement from TAX (HB342ER)
  • 03/03/2020 - House: Enrolled Bill communicated to Governor on March 3, 2020
  • 03/03/2020 - Governor: Governor's Action Deadline 11:59 p.m., March 10, 2020
  • 03/10/2020 - Governor: Approved by Governor-Chapter 241 (effective 7/1/20)
  • 03/10/2020 - Governor: Acts of Assembly Chapter text (CHAP0241)