SB 169 Sales and use tax exemption; property used by service providers.
Charles J. Colgan | all patrons    ...    notes
| add to my profiles

Summary as introduced:
Sales and use tax; exemption for certain property used by service providers. States that a service provider is the user and consumer of all tangible personal property purchased for use in providing exempt services, but not of tangible personal property that is (i) purchased for resale to, or for incorporation into personal property sold to, the United States pursuant to a contract that expressly references the provisions of the Walsh-Healey Public Contracts Act, 41 U.S.C. 35 et seq., and (ii) not actually used or consumed in the performance of services. This exemption from sales and use tax does not apply to contractors performing real property construction, reconstruction, installation, repair, or any other services with respect to real estate or fixtures thereon, for the federal government or any of its instrumentalities.

Full text:
01/09/02  Senate: Presented & ordered printed, prefiled 01/08/02 021095412  pdf | impact statement

Status:
01/09/02  Senate: Presented & ordered printed, prefiled 01/08/02 021095412
01/09/02  Senate: Referred to Committee on Finance
02/05/02  Senate: Continued to 2003 in Finance (15-Y 0-N)
12/09/02  Senate: Left in Finance