Legislation
- Title
- Sales and Use Tax - Luxury Surcharge
- Sponsored by
- Delegate Hixson
- Status
- In the House - Hearing 3/08 at 1:00 p.m.
- Analysis
- Fiscal and Policy Note
Synopsis
Imposing a surcharge on retail sales or use of tangible personal property if the taxable price of specified items exceeds specified
amounts; exempting specified sales from the surcharge; providing for the amount of the surcharge based on the taxable price of specified items; increasing the thresholds for the amount of the surcharge every fifth taxable year by a specified cost-of-living adjustment; providing that specified exemptions under the sales and use tax do not apply to the surcharge; etc.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Details
Introduced in a prior session as: HB1345 Session: 2012 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
History
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Documents
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Date Posted | Document Name |
---|---|
2/09/2013 | Text - First - Sales and Use Tax - Luxury Surcharge |
File Code
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Subjects
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Statutes
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(
1-101, 11-102, 11-104, 11-221 )
Last Updated: 2/3/2020 2:27 PM