Legislation

Providing that the sales and use tax does not apply to the sale of electricity, oil, liquefied petroleum gas, or artificial or natural gas used to operate a restaurant; defining "restaurant" as an establishment that is primarily engaged in selling or serving prepared food and beverages for on or off premises consumption; providing the definition also includes a catering food service facility; and providing that certain establishments may not be included in the definition of "restaurant".

Committees

Original:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2021

History

Legislation History
Chamber House Calendar Date 2/05/2021 Legislative Date 2/05/2021 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax – Restaurant Utilities – Exemption Proceedings
Chamber House Calendar Date 2/06/2021 Legislative Date 2/06/2021 Action Hearing 2/18 at 1:30 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	2/05/2021	2/05/2021	First Reading Ways and Means
			Text - First - Sales and Use Tax – Restaurant Utilities – Exemption
House	2/06/2021	2/06/2021	Hearing 2/18 at 1:30 p.m.

File Code

Subjects

Statutes