1999 Regular Session

HOUSE BILL 1130

CHAPTER NUMBER: 688 File Code: Miscellaneous
Sponsored By:
Delegates Hixson, Hurson, and C. Davis
Entitled:
Prepaid Telephone Calling Arrangements - Taxation

Synopsis:

Excluding gross charges from the sale of telecommunications service obtained by using a prepaid telephone calling arrangement, as defined, from the definition of "gross receipts" subject to the public service company franchise tax; imposing the sales and use tax on the sale of prepaid telephone calling arrangements; specifying when the sale of a prepaid telephone calling arrangement is taxable in the State; exempting from the sales and use tax the use of a taxable service obtained by using a prepaid telephone calling arrangement; etc.

History by Legislative Date

House Action
2/25
First Reading House Rules
3/3
Re-referred Ways and Means
3/5
Hearing 3/12 at 1:00 p.m.
3/23
Favorable Report by Ways and Means
Favorable Report Adopted
Second Reading Passed
3/24
Third Reading Passed (102-29)
4/6

House Concur - Senate Amendments
Third Reading Passed (98-27)
Passed Enrolled
5/27
Signed by the Governor Chapter 688
Senate Action
3/25
First Reading Budget and Taxation
4/5
Favorable with Amendments Report by Budget and Taxation
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/6
Third Reading Passed with Amendments (44-1)
Sponsored by:
Delegate Sheila Ellis Hixson, District 20
Delegate Clarence Davis, District 45
Delegate John Adams Hurson, District 18
Bill indexed under the following Subjects:
EXEMPTIONS
FRANCHISES
GROSS RECEIPTS TAX
REVENUE AND TAXES -see also specific taxes-
SALES AND USE TAX
TELECOMMUNICATIONS -see also- TELEPHONES
TELEPHONES
UTILITIES -see also- HIGH VOLTAGE LINES; TELEPHONES; WATER
Bill affects the following Statutes:
Tax - General
( 8-401 , 11-101 , 11-101 , 11-108 , 11-219 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled (PDF)
Fiscal Note: Available (PDF)
Amendments:
Senate
Number: 369929/1 (PDF)     Offered on: April 5, 1999   at: 8:57 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 24, 1999: Third Reading Passed (102-29)
April 6, 1999: Third Reading Passed (98-27)
Senate
April 6, 1999: Third Reading Passed (44-1)