HOUSE BILL 157

Sponsored By:

Delegate Workman

Entitled:

Sales and Use Tax - Electricity and Artificial and Natural Gas for Residential Use

Synopsis:

Exempting from the sales and use tax the sale of electricity or artificial or natural gas for use in residential property that contains not more than 4 units, cooperative housing, condominiums, or other similar residential arrangements, whether or not the sale is made under a residential or domestic rate schedule on file with the Public Service Commission.

History by Legislative Date

House Action

1/19

First Reading Ways and Means

2/18

Hearing 3/4 at 1:00 p.m.

Senate Action

No Action

Bill indexed under the following Subjects:

CONDOMINIUMS

EXEMPTIONS

FUEL -see also- COAL

HOUSING -see also- APARTMENTS; CONDOMINIUMS; MOBILE HOMES

SALES AND USE TAX

UTILITIES -see also- HIGH VOLTAGE LINES; TELEPHONES; WATER

Bill affects the following Statute:

Tax - General

( 11-207 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered