SENATE BILL 41

File Code: Taxes - Sales and Use

Sponsored By:

Senators Harris, Mooney, and Simonaire

Entitled:

Sales and Use Tax - Computer Services

Synopsis:

Altering the definition of "taxable service" under the sales and use tax to repeal the tax on computer services; providing exemptions under the sales and use tax for specified custom computer software services under specified circumstances and for specified optional computer software maintenance contracts under specified circumstances; repealing the definition of "computer service" under the sales and use tax; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occuring in the Chambers otherwise Calendar date is used.

Senate Action

1/10

First Reading Budget and Taxation

2/27

Hearing 3/12 at 2:00 p.m.

House Action

No Action

Sponsored by:

Senator Andrew P. Harris, District 7

Senator Alexander X. Mooney, District 3

Senator Bryan W. Simonaire, District 31

Bill indexed under the following Subjects:

Computers -see also- Electronic Commerce; Electronic Govmnt.

Contracts -see also- Land Installment Contracts; Procurement

Exemptions

Sales and Use Tax

Sunset

Bill affects the following Statutes:

Tax - General

( 11-101 , 11-101 , 11-219 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal and Policy Note (Displayed in PDF Format): Available

Amendments: None offered