S399 - Joint Agency Tax Refund

• Allows joint agencies created by interlocal agreement to provide fire protection, emergency services, or police protection to receive annual refunds of sales and use taxes paid on direct purchases of tangible personal property and services.

• Extends tax refund eligibility to indirect sales and use taxes on building materials, supplies, fixtures, and equipment that become part of structures owned or leased by the joint agency and undergoing erection, alteration, or repair.

• Excludes refunds for purchases of electricity, telecommunications service, ancillary service, piped natural gas, video programming, and prepaid meal plans.

• Requires refund requests to be submitted in writing within six months after the end of the governmental entity's fiscal year and include information required by the Secretary.

• Directs the Revenue Laws Study Committee to examine how the motor fuels tax exemption applies to entities comprised of multiple local government units, including joint agencies and regional authorities.

• Effective July 1, 2015, for sales made on or after that date.