HOUSE BILL 1035

File Code: Taxes - Sales and Use

Sponsored By:

Delegates R. Baker, Benson, Palumbo, Frush, Love, Proctor, Pitkin, Moe, Conroy, and Howard

Entitled:

Sales and Use Tax - Exemption for Sales Under One Dollar

Synopsis:

Exempting from the sales and use tax sales of tangible personal property and taxable services having a taxable price less than $1.

History by Legislative Date

House Action

2/11

First Reading Ways and Means

2/25

Hearing 3/10 at 1:00 p.m.

3/21

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Rushern L. Baker, III, District 22B

Delegate Joanne C. Benson, District 24

Delegate Mary A. Conroy, District 23

Delegate Barbara Frush, District 21

Delegate Carolyn J. B. Howard, District 24

Delegate Mary Ann E. Love, District 32

Delegate Brian R. Moe, District 21

Delegate Richard A. Palumbo, District 22A

Delegate Joan B. Pitkin, District 23

Delegate James E. Proctor, Jr., District 27A

Bill indexed under the following Subjects:

EXEMPTIONS

PERSONAL PROPERTY

SALES AND USE TAX

Bill affects the following Statutes:

Tax - General

( 11-104 , 11-227 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered