1996 Regular Session

SENATE BILL 189

CHAPTER NUMBER: 345 File Code: Taxes - Sales and Use Crossfiled with: HOUSE BILL 945
Sponsored By:
Senators Amoss, Hoffman, McFadden, Lawlah, Munson, Middleton, Kasemeyer, Van Hollen, Currie, Boozer, Hogan, and Cade
Entitled:
Sales and Use Tax - Machinery or Equipment Used Predominantly in a Production Activity

Synopsis:

Altering an exemption under the sales and use tax for machinery and equipment used in a production activity to require that the machinery or equipment be predominantly used in a production activity and to eliminate a requirement that the machinery or equipment not be used in administration, management, sales, or any other nonoperational activity; and providing for the termination of the Act.

Legislative History

Senate Action
1/19
First Reading Budget and Taxation
1/24
Hearing 2/2 at 1:00 p.m.
3/20
Favorable with Amendments Report by Budget and Taxation
3/21
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/25
Third Reading Passed (46-0)
4/6
Senate Concur - House Amendment
Third Reading Passed (45-1)
Passed Enrolled
4/30
Signed by the Governor Chapter 345
House Action
3/24
First Reading Ways and Means
3/26
Hearing 3/28 at 1:00 p.m.
4/8
Favorable with Amendments Report by Ways and Means
4/4
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/5
Third Reading Passed with Amendments (132-0)
Sponsored by:
Senator William H. Amoss, District 35
Senator F. Vernon Boozer, District 9
Senator John A. Cade, District 33
Senator Ulysses Currie, District 25
Senator Barbara A. Hoffman, District 42
Senator Patrick J. Hogan, District 39
Senator Edward J. Kasemeyer, District 12
Senator Gloria Gary Lawlah, District 26
Senator Nathaniel J. McFadden, District 45
Senator Thomas McLain Middleton, District 28
Senator Donald F. Munson, District 2
Senator Christopher Van Hollen, Jr., District 18
Bill indexed under the following Subjects:
EQUIPMENT -see also- MOTOR VEHICLES - EQUIPMENT
EXEMPTIONS
INDUSTRIAL MATTERS
SALES AND USE TAX
SUNSET
Bill affects the following Statute:
Tax - General
( 11-210 )

Documents:

Bill Text:
First Reading (PDF), Third Reading (PDF), Enrolled (PDF)
Fiscal Note: Available (PDF)

Amendments:
Senate
Number: 098399/1 (PDF) Offered on: MARCH 21, 1996 at: 12:10 Status: Adopted
House
Number: 355522/1 (PDF) Offered on: APRIL 8, 1996 at: 14:26 Status: Adopted