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House Bill 1815


House Bill 1815

ARCHIVE (2003)

Latest Information

 

DIGEST OF HB1815 (Updated April 24, 2003 8:23 PM - DI 84)


Streamlined sales tax. Adds or amends various sales tax definitions and exemptions in order to conform to the streamlined sales and use tax agreement. Establishes sourcing rules for determining the taxing situs of telecommunications services (other than mobile telecommunications services otherwise covered by current law). Establishes general sourcing rules for other types of transactions. Amends the statute concerning bad debt deductions from gross retail income to conform to the agreement. Amends references to carryout food in the food and beverage tax statutes to conform to the new sales tax definitions. Authorizes the department of state revenue to adopt emergency rules to implement this bill, and directs the department to adopt initial rules before December 31, 2003.
Current Status:
 Law Enacted
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