SB1611 Summary

• Extends sales tax exemption to surviving spouses of 100% disabled veterans, but limits the exemption to $15,000 per year (compared to $25,000 for living disabled veterans)

• Exemption applies only to unmarried surviving spouses; if the spouse remarries, the exemption is lost

• Surviving spouse exemption applies to sales of tangible personal property and services, with the same requirements as the living veteran exemption

• Surviving spouse must provide sworn statement to Tax Commission upon request confirming exemption amounts do not exceed the $15,000 annual limit

• Effective date: November 1, 2010