Legislation

Title: Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items
Sponsored by: Senator Simonaire
Status: In the House - Hearing 3/25 at 1:30 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Expanding the applicability of the annual sales and use tax-free period to certain sewing items used to make clothing if the taxable price of each item is less than $100; and providing that "sewing items" include the material used to make clothing, fabric, thread zippers, bias tape and elastic, but does not include sewing machines, pins, pin cushions, scissors, or needles.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: 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 Senate Calendar Date 1/22/2021 Legislative Date 1/22/2021 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items Proceedings
Chamber Senate Calendar Date 1/25/2021 Legislative Date 1/25/2021 Action Hearing 2/03 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/10/2021 Legislative Date 2/10/2021 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/10/2021 Legislative Date 2/10/2021 Action Favorable Adopted Proceedings 10 Click to view Recorded Media
Chamber Senate Calendar Date 2/10/2021 Legislative Date 2/10/2021 Action Second Reading Passed Proceedings 10 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items Proceedings
Chamber Senate Calendar Date 2/16/2021 Legislative Date 2/11/2021 Action Third Reading Passed (46-0) Proceedings 12 Click to view Recorded Media
Chamber House Calendar Date 2/18/2021 Legislative Date 2/18/2021 Action Referred Ways and Means Proceedings 13 Click to view Recorded Media
Chamber House Calendar Date 3/01/2021 Legislative Date 3/01/2021 Action Hearing 3/25 at 1:30 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/22/2021	1/22/2021	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items
Senate	1/25/2021	1/25/2021	Hearing 2/03 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/10/2021	2/10/2021	Favorable Report by Budget and Taxation
Senate	2/10/2021	2/10/2021	Favorable Adopted	10 Click to view Recorded Media
Senate	2/10/2021	2/10/2021	Second Reading Passed	10 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - Sale of Sewing Items
Senate	2/16/2021	2/11/2021	Third Reading Passed (46-0)	12 Click to view Recorded Media
House	2/18/2021	2/18/2021	Referred Ways and Means	13 Click to view Recorded Media
House	3/01/2021	3/01/2021	Hearing 3/25 at 1:30 p.m.

File Code

Subjects

Statutes