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Glossary of Legislative Terms

SB 930: Sales Tax Exemptions for Public Works

GENERAL BILL by Hooper

Sales Tax Exemptions for Public Works; Providing instances when sales of certain tangible personal property to contractors are not exempt from sales and use tax; prohibiting certain nonprofit entities that used a sales tax exemption illegally from transferring liability for the tax, penalty, or interest to another party; requiring the Department of Revenue to adopt rules for determining the propriety of exempt sales to eligible nonprofit entities; providing an exception for when certain taxes are considered state funds, etc.

Effective Date: 7/1/2022
 Last Action: 3/14/2022 Senate - Died in Community Affairs
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)


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Bill History

Date Chamber Action
11/16/2021 Senate • Filed
11/30/2021 Senate • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 62
1/11/2022 Senate • Introduced -SJ 62
3/12/2022 Senate • Indefinitely postponed and withdrawn from consideration
3/14/2022 Senate • Died in Community Affairs