CHAPTER NUMBER: 513
File Code: Taxes - Sales and Use
- Sponsored By:
-
Delegates Hixson, C. Davis, Healey, Bozman, Howard, Franchot,
and Hurson
- Entitled:
-
Sales and Use Tax - Taxable Price - Communications Services
Excluding from the taxable price subject to the sales and use tax a
charge for a nontaxable service that is made in connection with a sale
of a taxable communication service, even if the nontaxable charges are
aggregated with and not separately stated from the taxable charges for
communications services, if the vendor can reasonably identify charges
not subject to tax from its books and records that are kept in the
regular course of business.
House Action
- 1/28
- First Reading Ways and Means
- 1/30
- Hearing 2/12 at 1:00 p.m.
- 3/11
- Favorable Report by Ways and Means
- 3/12
- Favorable Report Adopted
- Second Reading Passed
- 3/14
- Third Reading Passed (136-0)
- 4/4
- Returned Passed
- 5/16
- Signed by the Governor Chapter 513
Senate Action
- 3/15
- First Reading Budget and Taxation
- 3/20
- Hearing 3/26 at 1:30 p.m.
- 4/5
- Favorable Report by Budget and Taxation
- 4/3
- Favorable Report Adopted
- Second Reading Passed
- 4/4
- Third Reading Passed (41-3)
- Sponsored by:
- Delegate Sheila E. Hixson, District 20
- Delegate K. Bennett Bozman, District 38
- Delegate Clarence Davis, District 45
- Delegate Peter Franchot, District 20
- Delegate Anne Healey, District 22A
- Delegate Carolyn J. B. Howard, District 24
- Delegate John A. Hurson, District 18
- Bill indexed under the following Subjects:
- COMMUNICATIONS -see also- LANGUAGE; TELECOMMUNICATIONS
- EXEMPTIONS
- SALES AND USE TAX
- TELECOMMUNICATIONS -see also- TELEPHONES
- Bill affects the following Statute:
- Tax - General
- (
11-101
)
- Bill Text:
First Reading (PDF),
Third Reading (PDF), Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
- Roll Call Votes (Legislative dates are shown):
- House
- March 14, 2002: Third Reading Passed (136-0)
- Senate
- April 4, 2002: Third Reading Passed (41-3)