SB 1982: Sales Tax/Factory-built or Mobile Homes [WPSC]
GENERAL BILL by Dean
Sales Tax/Factory-built or Mobile Homes [WPSC]; Requires that a person who manufactures or acts as a dealer of factory-built buildings or mobile homes for his or her own use in the performance of contracts for the construction or improvement of real property pay a tax upon the greater of two specified amounts. Exempts certain mobile homes from classification as "fixtures" for the purpose of determining whether a person is improving real property.
Effective Date: 07/01/2009
Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Community Affairs
Bill Text: Web Page | PDF
Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Community Affairs
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/20/2009 Senate • Filed
3/5/2009 Senate • Introduced, referred to Community Affairs; Finance and Tax; General Government Appropriations; Policy & Steering Committee on Ways and Means -SJ 00146
5/2/2009 Senate • Indefinitely postponed and withdrawn from consideration; Died in Committee on Community Affairs
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SB 1982, Original Filed Version (Current Bill Version) Posted 3/3/2009 at 4:14 PM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.