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Glossary of Legislative Terms

SB 1368: Tax on Real Property Rental and License Fees

GENERAL BILL by Latvala

Tax on Real Property Rental and License Fees; Providing an exemption from the tax for certain common area maintenance charges; defining the term “common area maintenance charges”; providing that such charges do not include certain maintenance or repair costs required to be capitalized for federal tax purposes, etc.

Effective Date: 7/1/2015
 Last Action: 5/1/2015 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

  • SB 1368, Original Filed Version (Current Bill Version) Posted 2/25/2015 at 3:47 PM