2001 Regular Session

HOUSE BILL 768

File Code: Taxes - Miscellaneous Crossfiled with: SENATE BILL 787
Sponsored By:
Delegates Bozman, C. Davis, and Finifter
Entitled:
Telecommunications Taxation

Synopsis:

Repealing the public service company franchise tax as to persons engaged in a telephone business in the State; imposing the State sales and use tax on the sale of specified telecommunications services; increasing the vendor discount allowed under the sales and use tax for sellers who are not required to but agree to collect the sales and use tax; providing for the sourcing of mobile telecommunications service to the State; exempting from the sales and use tax specified machinery and equipment used by telecommunications providers; etc.

History by Legislative Date

House Action
2/8
First Reading Ways and Means
2/21
Hearing 3/6 at 1:00 p.m.
3/26
Withdrawn
Senate Action
No Action
Sponsored by:
Delegate K. Bennett Bozman, District 38
Delegate Clarence Davis, District 45
Delegate Michael J. Finifter, District 11
Bill indexed under the following Subjects:
COMPTROLLER
COMPUTERS -see also- ELECTRONIC COMMERCE; ELECTRONIC GOVMNT.
ELECTRONIC COMMERCE -see also- ELECTRONIC FUNDS TRANSFER
EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT
EXEMPTIONS
GROSS RECEIPTS TAX
REPORTS
SALES AND USE TAX
TAX CREDITS -see also- CIRCUIT BREAKER
TELECOMMUNICATIONS -see also- TELEPHONES
TELEPHONES
UTILITIES -see also- HIGH VOLTAGE LINES; TELEPHONES; WATER
Bill affects the following Statutes:
Tax - General
( 8-401 , 8-402 , 8-406 , 8-407 , 8-409 , 11-101 , 11-101 , 11-105 , 11-109 , 11-110 , 11-210 , 11-407 )

Documents:

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