Sales and use tax exemption; school supplies, clothing and footwear, and computers. (HB532)
Introduced By
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales and use tax exemption; school supplies and clothing and footwear. Provides a sales and use tax exemption, beginning in 2006, for certain school supplies, clothing and footwear purchased during a three-day period each year beginning on the first Friday in August. The exempt items are: each school supply item with a selling price of $20 or less and each article of clothing or footwear with a selling price of $100 or less. The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchasers of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. The bill incorporates HB 12 (Jones, S.C.), HB 131 (Cosgrove), HB 484 (Frederick), HB 509 (Armstrong), HB 528 (Rust), HB 708 (Ware, O.), HB 1125 (Cline), and HB 1206 (Moran). Read the Bill »
Status
04/05/2006: signed by governor
History
Date | Action |
---|---|
01/09/2006 | Prefiled and ordered printed; offered 01/11/06 064591452 |
01/09/2006 | Referred to Committee on Finance |
01/18/2006 | Assigned to Finance sub-committee: #1 (Orrock) |
01/27/2006 | Fiscal impact statement from TAX (HB532) |
01/30/2006 | Reported from Finance with substitute (20-Y 0-N) |
01/30/2006 | Committee substitute printed 065182452-H1 |
01/31/2006 | Read first time |
02/01/2006 | Read second time |
02/01/2006 | Committee substitute agreed to 065182452-H1 |
02/01/2006 | Passed by for the day |
02/02/2006 | Passed by for the day |
02/03/2006 | Read second time |
02/03/2006 | Engrossed by House - committee substitute HB532H1 |
02/06/2006 | Read third time and passed House BLOCK VOTE (98-Y 0-N) |
02/06/2006 | VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) |
02/06/2006 | Reconsideration of passage agreed to by House |
02/06/2006 | Passed House BLOCK VOTE (100-Y 0-N) |
02/06/2006 | VOTE: BLOCK VOTE PASSAGE (100-Y 0-N) |
02/06/2006 | Communicated to Senate |
02/07/2006 | Constitutional reading dispensed |
02/07/2006 | Referred to Committee on Finance |
02/17/2006 | Fiscal impact statement from TAX (HB532H1) |
02/28/2006 | Reported from Finance with substitute (15-Y 0-N) |
02/28/2006 | Committee substitute printed 064006712-S1 |
03/01/2006 | Constitutional reading dispensed (39-Y 0-N) |
03/01/2006 | Read third time |
03/01/2006 | Reading of substitute waived |
03/01/2006 | Committee substitute agreed to 064006712-S1 |
03/01/2006 | Engrossed by Senate - committee substitute HB532S1 |
03/01/2006 | Passed Senate with substitute (39-Y 0-N) |
03/01/2006 | VOTE: (39-Y 0-N) |
03/01/2006 | Senate substitute agreed to by House (89-Y 7-N 1-A) |
03/01/2006 | VOTE: ADOPTION (89-Y 7-N 1-A) |
03/07/2006 | Bill text as passed House and Senate (HB532ER) |
03/07/2006 | Enrolled |
03/07/2006 | Signed by Speaker |
03/08/2006 | Signed by President |
03/24/2006 | Fiscal impact statement from TAX (HB532ER) |
04/05/2006 | G Approved by Governor-Chapter 593 (effective 7/1/06) |
04/12/2006 | G Acts of Assembly Chapter text (CHAP0593) |