Legislation
- Title
- Communications Tax Reform Act of 2014
- Sponsored by
- Delegates Hixson, Harper, and Stukes
- Status
- In the House - Hearing 3/25 at 1:00 p.m.
- Analysis
- Fiscal and Policy Note
Synopsis
Repealing the public service company franchise tax on the gross receipts of telephone companies; repealing the boxing and wrestling tax on specified telecasts; imposing the sales and use tax on specified communications services; establishing the sales and use tax rate for specified communications services; requiring that the revenue from the sales and use tax on communications services be distributed to the Rural Broadband Assistance Fund and the General Fund of the State in a specified manner; etc.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Details
Bill File Type: Regular
Effective Date(s): July 1, 2014
History
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Documents
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Date Posted | Document Name |
---|---|
2/25/2014 | Text - First - Communications Tax Reform Act of 2014 |
File Code
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Subjects
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Statutes
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(
5-1101, 5-1102 )
(
11-101, 11-104, 11-210, 2-1302.1, 6-101, 6-104, 8-401, 8-402, 8-403, 8-406, 8-407, 8-409 )
Last Updated: 2/3/2020 2:29 PM