2011 Regular Session

HOUSE BILL 823

CHAPTER NUMBER: 364
File Code: Taxes - Sales and Use
Sponsored By:
Delegates Krebs, Howard, and F. Turner
Entitled:
Sales and Use Tax - Nonprofit Food Vendors - Youth Sporting Events and 4-H Youth Events

Synopsis:

Providing an exemption from the sales and use tax for sales of food, bottled water, soft drinks or carbonated beverages, and candy or confectionery by a nonprofit food vendor at a youth sporting event or 4-H youth event for individuals under the age of 18 years, if specified conditions are met; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
2/11
First Reading Ways and Means
2/16
Hearing 3/3 at 1:00 p.m.
3/24

Favorable with Amendments Report by Ways and Means
3/23
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/24
Third Reading Passed (137-0)
4/7
House Concur - Senate Amendments
Third Reading Passed (138-0)
Passed Enrolled
Senate Action
3/25
First Reading Budget and Taxation
3/29
Hearing 3/31 at 1:00 p.m.
4/6
Favorable Report by Budget and Taxation
4/2
Favorable Report Adopted
Floor Amendment (Senator Glassman) Adopted
Second Reading Passed with Amendments
4/3
Third Reading Passed with Amendments (46-0)
Action after passage in House and Senate
5/10
Approved by the Governor
- Chapter 364

Sponsored by:

Delegate Susan W. Krebs, District 9B
Delegate Carolyn J. B. Howard, District 24
Delegate Frank S. Turner, District 13

Bill indexed under the following Subjects:

Agriculture -see also- Farmland
Exemptions
Food -see also- Kosher; Meat, Poultry, Seafood; Milk
Nonprofit Organizations
Sales and Use Tax
Sports and Recreation
Transient Merchants
Youth -see also- Minors

Bill affects the following Statutes:

Tax - General
( 11-206 , 11-206 )

Documents

All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled, Chapter
Fiscal and Policy Note: Available
Amendments:
House
Number: 335362/01     Offered on: March 25, 2011   at: 11:58 a.m.     Status: Adopted
Senate
Number: 633724/01     Offered on: April 6, 2011   at: 12:10 p.m.     Status: Adopted
Committee Votes :
House
Ways and Means
Senate
Budget and Taxation
Roll Call Votes (Legislative dates are shown):
House
March 24, 2011: Third Reading Passed (137-0)
April 7, 2011: Third Reading Passed (138-0)
Senate
April 3, 2011: Third Reading Passed (46-0)