1999 Regular Session

SENATE BILL 514

File Code: Sales and Use
Sponsored By:
Senator Hoffman (Chairman, Budget and Taxation Committee)
Entitled:
Sales and Use Tax - Natural Gas and Electricity

Synopsis:

Clarifying the definition of "production activity" under the sales and use tax in regard to the generation of electricity; altering the definition of taxable price to include a separately stated charge for a taxable delivery service; making the delivery of electricity or natural gas a taxable service if the sale of the electricity or natural gas is taxable; and clarifying an exemption under the sales and use tax for sales of electricity, steam, or artificial or natural gas for use in residential property.

History by Legislative Date

Senate Action
2/5
First Reading Budget and Taxation
2/10
Hearing 3/3 at 1:30 p.m.
4/10
Unfavorable Report by Budget and Taxation
House Action
No Action
Sponsored by:
Senator Barbara A. Hoffman, District 42
Chairman, Budget & Tax. Comm.
Bill indexed under the following Subjects:
FUEL -see also- COAL
PRICES -see also- CONSUMER PRICE INDEX
SALES AND USE TAX
TRANSPORTATION -see also- BUSES; MASS TRANSIT; RAILROADS
UTILITIES -see also- HIGH VOLTAGE LINES; TELEPHONES; WATER
Bill affects the following Statutes:
Tax - General
( 11-101 , 11-101 , 11-207 )

Documents:

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

Amendments: None offered