1997 Regular Session

HOUSE BILL 1010

CHAPTER NUMBER: 509 File Code: Sales and Use Crossfiled with: SENATE BILL 651
Sponsored By:
Delegates Hixson, Healey, Heller, and Edwards
Entitled:
Sales and Use Tax - Exemption for Sales of Magazine Subscriptions by Schools

Synopsis:

Exempting from the sales and use tax sales of magazine subscriptions in a fund-raising campaign by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school if the net proceeds are used solely for the educational benefit of the school or its students, including sales resulting from specified agreements or contracts with organizations for fund-raising; etc.

Legislative History

House Action
2/3
First Reading Ways and Means
2/5
Hearing 2/18 at 1:00 p.m.
3/14
Favorable with Amendments Report by Ways and Means
3/17
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/18
Third Reading Passed (138-0)
3/30
House Concur - Senate Amendments
Third Reading Passed (133-0)
Passed Enrolled
5/8
Signed by the Governor Chapter 509
Senate Action
3/19
First Reading Budget and Taxation
Hearing 3/26 at 1:00 p.m.
3/31
Favorable with Amendments Report by Budget and Taxation
4/1
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/2
Third Reading Passed with Amendments (47-0)
Sponsored by:
Delegate Sheila Ellis Hixson, District 20
Delegate George C. Edwards, District 1A
Delegate Anne Healey, District 22A
Delegate Henry B. Heller, District 19
Bill indexed under the following Subjects:
EXEMPTIONS
NONPROFIT ORGANIZATIONS
PRIVATE SCHOOLS
PUBLICATIONS
PUBLIC SCHOOLS
SALES AND USE TAX
STUDENTS
Bill affects the following Statute:
Tax - General
( 11-204 )

Documents:

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

Amendments:
House
Number: 775034/1 (PDF) Offered on: MARCH 17, 1997 at: 17:06 Status: Adopted
Senate
Number: 329700/1 (PDF) Offered on: APRIL 1, 1997 at: 12:55 Status: Adopted