2001 Regular Session

HOUSE BILL 350

File Code: Taxes - Sales and Use Crossfiled with: SENATE BILL 512
Sponsored By:
Delegates Shank, Stull, Donoghue, McKee, and Snodgrass
Entitled:
Sales and Use Tax - Exemptions - Motor Oil and Fencing Materials for Farm Use

Synopsis:

Exempting motor oil used for farm equipment from the sales and use tax; and exempting fencing materials purchased by a farmer or by a contractor under a contract with a farmer for the construction, maintenance, or repair of fencing on a farm, from the sales and use tax.

History by Legislative Date

House Action
1/29
First Reading Ways and Means
1/31
Hearing 2/8 at 11:00 a.m.
Senate Action
No Action
Sponsored by:
Delegate Christopher B. Shank, District 2B
Delegate John P. Donoghue, District 2C
Delegate Robert A. McKee, District 2A
Delegate Louise V. Snodgrass, District 3
Delegate Paul S. Stull, District 4A
Bill indexed under the following Subjects:
AGRICULTURE -see also- FARMLAND
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
EXEMPTIONS
FUEL -see also- COAL
SALES AND USE TAX
Bill affects the following Statute:
Tax - General
( 11-201 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered