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MS HB37

Bill

Status

Failed

2/21/2018

Primary Sponsor

Brent Powell

Click for details

Origin

House of Representatives

2018 Regular Session

AI Summary

  • Exempts sales of electricity to homeowners' associations from the 7% sales tax when used solely for operating street lights and security equipment within the association's boundaries.

  • Defines "security equipment" as including alarm systems, cameras, video equipment, and other monitoring, recording, or surveillance equipment.

  • Exempts sales of street lights and security equipment itself from sales tax when purchased by homeowners' associations for safety and security purposes within their boundaries.

  • Effective July 1, 2018.

Legislative Description

Sales tax; exempt sales of electricity, street lights and security equipment to homeowners' associations for security purposes.

Last Action

Died In Committee

2/21/2018

Committee Referrals

Ways and Means1/2/2018

Full Bill Text

No bill text available