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
Last Action: 5/1/2015 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- Appropriations (AP)
-
Bill History
Date Chamber Action 2/25/2015 Senate • Filed
3/2/2015 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 129
3/3/2015 Senate • Introduced -SJ 129
5/1/2015 Senate • Died in Commerce and Tourism
-
SB 1368, Original Filed Version (Current Bill Version) Posted 2/25/2015 at 3:47 PM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 212.031 Tax on rental or license fee for use of real property. Page 1 (pdf) 212.0598 Special provisions; air carriers. Page 2 (pdf) 288.1258 Entertainment industry qualified production companies; application procedure; categories; duties of the Department of Revenue; records and reports. Page 2 (pdf)