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
Last Action: 3/14/2022 Senate - Died in Community Affairs
Bill Text: Web Page | PDF
Senate Committee References:
- Community Affairs (CA)
- Finance and Tax (FT)
- 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3/12/2022 Senate • Indefinitely postponed and withdrawn from consideration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
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SB 930, Original Filed Version (Current Bill Version) Posted 11/16/2021 at 2:12 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 589 Sales Tax Exemptions For Public Works Harding Identical Last Action: 3/14/2022 H Died in Government Operations Subcommittee 
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 1 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 4 (pdf)