HB 907: Review of Exemptions and Exclusions from the Tax on Sales, Use, and Other Transactions
GENERAL BILL by Pafford ; (CO-INTRODUCERS) Randolph ; Rehwinkel Vasilinda
Review of Exemptions and Exclusions from the Tax on Sales, Use, and Other Transactions; Requires Senate & House of Representatives to appoint Joint Legislative Review Committee to oversee review of exemptions from tax on sales, use, & other transactions & make recommendations regarding review; provides responsibilities of Joint Legislative Review Committee for purpose of reviewing exemptions from general state sales & use tax & exclusions of sales of services from such taxation; provides for meetings & governance by joint rules; specifies powers & duties; provides for reports; requires continuing periodic review of sales tax exemptions & exclusions; provides for future elimination of all sales, rental, use, consumption, distribution, & storage tax exemptions under section except those for general groceries, medical, guide dogs for blind, hospital meals & rooms, household fuels, meals delivered by nonprofit volunteer organizations as charitable function, & certain books, lunches, & publications used or provided at schools for students grades K through 12.
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 12/6/2011 House • Filed
12/21/2011 House • Referred to Finance and Tax Committee; Appropriations Committee; Rules and Calendar Committee -HJ 88
1/10/2012 House • Introduced -HJ 88
3/9/2012 House • Died in Finance and Tax Committee
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HB 907, Original Filed Version (Current Bill Version) Posted 12/6/2011 at 11:44 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1832 Review of Exemptions and Exclusions from the Tax on Sales, Use, and Other Transactions Gibson Identical Last Action: 3/9/2012 S Died in Budget Subcommittee on Finance and Tax
Location: In committee/council (BFT)
Citations - Statutes (12)
Citation Catchline Location in Bill Location In Bill Help 11.9035 Page 3 (pdf) 212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax. Page 108 (pdf) 212.052 Research or development costs; exemption. Page 108 (pdf) 212.0598 Special provisions; air carriers. Page 108 (pdf) 212.0602 Education; limited exemption. Page 108 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 8 (pdf) 212.0801 Qualified aircraft exemption. Page 108 (pdf) 212.0821 Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups. Page 108 (pdf) 212.09 Trade-ins deducted; exception. Page 108 (pdf) 212.096 Sales, rental, storage, use tax; enterprise zone jobs credit against sales tax. Page 108 (pdf) 212.097 Urban High-Crime Area Job Tax Credit Program. Page 108 (pdf) 212.098 Rural Job Tax Credit Program. Page 108 (pdf)