2002 Regular Session

HOUSE BILL 380

File Code: Taxes - Sales and Use
Sponsored By:
Delegates Hixson, C. Davis, Healey, Cryor, Bozman, Howard, Franchot, and Hurson
Entitled:
900-Type Telecommunications Service - Taxation

Synopsis:

Altering the definition of gross receipts subject to the public service company franchise tax to exclude charges from the sale of 900-type telecommunications service subject to the sales and use tax; altering the definition of taxable price for sales and use tax purposes to exclude specified charges relating to 900-type telecommunications service; altering the taxation of 900-type telecommunications service under the sales and use tax; etc.

History by Legislative Date

House Action
1/28
First Reading Ways and Means
1/30
Hearing 2/12 at 1:00 p.m.
Senate Action
No Action
Sponsored by:
Delegate Sheila E. Hixson, District 20
Delegate K. Bennett Bozman, District 38
Delegate Jean B. Cryor, District 15
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:
EXEMPTIONS
GROSS RECEIPTS TAX
SALES AND USE TAX
TELECOMMUNICATIONS -see also- TELEPHONES
TELEPHONES
Bill affects the following Statutes:
Tax - General
( 8-401 , 11-101 , 11-101 )

Documents:

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