1997 Regular Session

HOUSE BILL 1193

File Code: Sales and Use Crossfiled with: SENATE BILL 536
Sponsored By:
Delegates Bonsack, Harkins, and Bozman
Entitled:
Sales and Use Tax - Motor Vehicle Leases

Synopsis:

Limiting the application of an exemption under the sales and use tax for motor vehicle leases for a period of at least one year to circumstances where the lessor or lessee was required to pay and has paid the motor vehicle excise tax; and applying the Act to leases entered into on or after July 1, 1997.

Legislative History

House Action
2/10
First Reading Ways and Means
2/19
Hearing 3/4 at 1:00 p.m.
3/3
Hearing cancelled
3/13
Withdrawn
Senate Action
No Action
Sponsored by:
Delegate Rose Mary Hatem Bonsack, District 34
Delegate K. Bennett Bozman, District 38
Delegate James M. Harkins, District 35A
Bill indexed under the following Subjects:
EXEMPTIONS
LEASES AND RENT -see also- EVICTION
MOTOR VEHICLES -see also- ABANDONED VEH; OFF-RD. VEH.; TRUCK
SALES AND USE TAX
Bill affects the following Statute:
Tax - General
( 11-221 )

Documents:

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