Imposing a surcharge on retail sales or use of tangible personal property if the taxable price of specified items exceeds specified amounts; exempting specified sales from the surcharge; providing for the amount of the surcharge based on the taxable price of specified items; increasing the thresholds for the amount of the surcharge every fifth taxable year by a specified cost-of-living adjustment; providing that specified exemptions under the sales and use tax do not apply to the surcharge; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|2/09/2013||Text - First - Sales and Use Tax - Luxury Surcharge|
( 1-101, 11-102, 11-104, 11-221 )
Last Updated: 2/3/2020 2:27 PM