SB 1179 Summary

• Exempts leasing or renting of certified ignition interlock devices from transaction privilege tax under the personal property rental classification retroactively to August 31, 2004.

• Exempts leasing or renting of certified ignition interlock devices from municipal transaction privilege tax, effective immediately.

• Establishes qualified destination management companies as exempt from transaction privilege tax on gross proceeds from destination management services if they derive at least 80% of annual gross income from such services, retroactive to December 31, 2001.

• Authorizes refund claims for transaction privilege tax paid on ignition interlock device rentals and destination management services, with claims limited to December 31, 2013 and total refunds capped at $10,000.

• Makes technical amendments to income tax provisions related to college savings plan contributions, multistate service providers, and charitable contribution credits.