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ID H0475
Bill
Status
2/11/2016
Primary Sponsor
Revenue and Taxation Committee
Click for details
AI Summary
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Exempts from sales and use tax materials sold to or used by contractors on projects involving construction, improvement, replacement, or maintenance of public highways, streets, bridges, and traffic control devices under contracts with federal, state, county, highway district, city, or other political subdivisions
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Exemption applies regardless of whether materials become part of real property, improvements, or fixtures, provided the primary contract purpose is public highway or street work
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Exemption does not apply to contractor-owned property retained after project completion, tools or equipment that don't become part of the highway, materials for undedicated private developments, materials owned by public utilities, or materials for water or sewer systems
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Effective January 1, 2017
Legislative Description
Adds to existing law to provide an exemption from the sales and use tax on certain materials used in connection with a public highway or street.
SALES TAX
Last Action
Reported Printed and Referred to Revenue & Taxation
2/12/2016