SENATE BILL 726

Sponsored By:

Senators Ruben, Munson, Currie, Neall, and Hogan

Entitled:

Prepaid Telephone Calling Arrangements - Taxation

Synopsis:

Excluding gross charges from the sale of prepaid telephone calling arrangements, as defined, from the definition of gross receipts subject to the public service company franchise tax; imposing the sales and use tax on the sale of prepaid telephone calling arrangements; specifying when the sale of a prepaid telephone calling arrangement is taxable in the State; exempting from the sales and use tax the use of a taxable service obtained by using a prepaid telephone calling arrangement; etc.

History by Legislative Date

Senate Action

2/23

First Reading Senate Rules

2/26

Re-referred Budget and Taxation

3/2

Hearing 3/17 at 1:30 p.m.

3/22

Favorable with Amendments Report by Budget and Taxation

3/23

Favorable with Amendments Report Adopted

Second Reading Passed with Amendments

3/25

Third Reading Passed (47-0)

4/9

Senate Concur - House Amendments

Third Reading Passed (46-0)

Passed Enrolled

5/27

Governor vetoed - Duplicative

House Action

3/25

First Reading Ways and Means

3/26

Hearing 3/31 at 1:00 p.m.

4/9

Favorable with Amendments Report by Ways and Means

4/5

Favorable with Amendments Report Adopted

Second Reading Passed with Amendments

4/6

Third Reading Passed with Amendments (98-27)

Sponsored by:

Senator Ida G. Ruben, District 20

Senator Ulysses Currie, District 25

Senator Patrick J. Hogan, District 39

Senator Donald F. Munson, District 2

Senator Robert R. Neall, District 33

Bill indexed under the following Subjects:

EQUIPMENT -see also- MOTOR VEHICLE EQUIPMENT

EXEMPTIONS

FRANCHISES

GROSS RECEIPTS TAX

REVENUE AND TAXES -see also specific taxes-

SALES AND USE TAX

TELECOMMUNICATIONS -see also- TELEPHONES

TELEPHONES

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

Bill affects the following Statutes:

Tax - General

( 8-401 , 11-101 , 11-101 , 11-108 , 11-219 )

Documents:

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

Fiscal Note: Available (PDF)

Amendments:

Senate

Number: 839120/1 (PDF)     Offered on: March 23, 1999   at: 12:02 p.m.     Status: Adopted

House

Number: 425257/1 (PDF)     Offered on: April 9, 1999   at: 12:02 p.m.     Status: Adopted

Roll Call Votes (Legislative dates are shown):

Senate

March 25, 1999: Third Reading Passed (47-0)

April 9, 1999: Third Reading Passed (46-0)

House

April 6, 1999: Third Reading Passed (98-27)