2000 Regular Session

SENATE BILL 191

CHAPTER NUMBER: 65 File Code: Taxes - Sales and Use
Sponsored By:
Chairman, Budget and Taxation Committee (Departmental - Comptroller)
Entitled:
Sales and Use Tax Exemption - Property Used in a Production Activity

Synopsis:

Clarifying that the sales and use tax applies to personal property that is installed so that it becomes real property but does not apply to specified personal property used to comply with a pollution control law even if installed so that the personal property becomes real property.

History by Legislative Date

Senate Action
1/24
First Reading Budget and Taxation
1/26
Hearing 2/9 at 1:30 p.m.
2/14
Favorable Report by Budget and Taxation
2/15
Favorable Report Adopted
Second Reading Passed
2/17
Third Reading Passed (47-0)
4/5
Returned Passed
4/25
Signed by the Governor Chapter 65
House Action
2/18
First Reading Ways and Means
3/15
Hearing 3/29 at 1:00 p.m.
4/6
Favorable Report by Ways and Means
4/1
Favorable Report Adopted
Second Reading Passed
4/4
Floor Amendment (Delegate D. Murphy) Rejected (44-70)
Third Reading Passed (134-0)
Sponsored by:
Chairman, Budget & Tax. Comm.
Departmental
Bill indexed under the following Subjects:
ENVIRONMENTAL MATTERS -see also- CONSERV; NAT RSRCES; POLLUT
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
EXEMPTIONS
INDUSTRY AND TECHNOLOGY
PERSONAL PROPERTY
POLLUTION -see also- SEDIMENT CONTROL
REAL PROPERTY
SALES AND USE TAX
Bill affects the following Statute:
Tax - General
( 11-210 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 123320/1 (PDF)     Offered on: April 7, 2000   at: 4:49 p.m.     Status: Rejected
Roll Call Votes (Legislative dates are shown):
Senate
February 17, 2000: Third Reading Passed (47-0)
House
April 4, 2000: Floor Amendment (Murphy D) {123320/1 Rejected (44-70)
April 4, 2000: Third Reading Passed (134-0)