HB 589: Sales Tax Exemptions For Public Works
GENERAL BILL by Harding
Sales Tax Exemptions For Public Works; Revises provisions specifying instances when sales to contractors are not exempt from sales & use tax; prohibits certain nonprofit entities that used sales tax exemption illegally from transferring liability; requires Department of Revenue to adopt rules prohibiting certain parties who receive sales tax exemption from assigning responsibility related to tangible personal property to other parties; requires department to establish by rule process to suspend public entity's ability to use tax exemption if certain conditions are met; revises provision specifying when taxes that are imposed are considered state funds.
Last Action: 3/14/2022 House - Died in Government Operations Subcommittee
Bill Text: PDF
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Bill History
Date Chamber Action 11/15/2021 House • Filed
12/6/2021 House • Referred to Government Operations Subcommittee
• Referred to Ways & Means Committee
• Referred to State Affairs Committee
• Now in Government Operations Subcommittee
1/11/2022 House • 1st Reading (Original Filed Version)
3/12/2022 House • Indefinitely postponed and withdrawn from consideration
3/14/2022 House • Died in Government Operations Subcommittee
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HB 589, Original Filed Version (Current Bill Version) Posted 11/15/2021 at 10:16 AM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 930 Sales Tax Exemptions for Public Works Hooper Identical Last Action: 3/14/2022 S Died in Community Affairs 
Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 2 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 4 (pdf)