HOUSE BILL 900

File Code: Taxes - Sales and Use Prior Year Introduction As: HB 37/03 - W&M

Sponsored By:

Delegate Cryor

Entitled:

Sales and Use Tax - Tax-Free Period for Back-to-School Shopping

Synopsis:

Designating a 5-day period in August 2004 during which, in enterprise zones only, the sales and use tax does not apply to any item of clothing or footwear excluding certain accessory items, if the taxable price of the item is less than $100.

History by Legislative Date

House Action

2/11

First Reading Ways and Means

3/10

Hearing 3/19 at 1:00 p.m.

Senate Action

No Action

Bill indexed under the following Subjects:

ENTERPRISE ZONES

EXEMPTIONS

SALES AND USE TAX

Bill affects the following Statute:

Tax - General

( 11-228 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered