2001 Regular Session

SENATE BILL 787

File Code: Taxes - Miscellaneous Crossfiled with: HOUSE BILL 768
Sponsored By:
Senator Neall
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

Senate Action
2/9
First Reading Senate Rules
2/21
Re-referred Budget and Taxation
Hearing 3/21 at 1:30 p.m.
2/28
Hearing cancelled
Hearing 3/16 at 1:30 p.m.
3/29
Withdrawn
House Action
No Action
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