Richard L. Anderson
Primary
Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of any quantity of cigarettes in excess of 50 cartons, or with a value greater than $10,000 in any single sale. The bill also contains technical amendments. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. This bill is identical to
Approved by Governor-Chapter 112 (effective - see bill)
Governor's Action Deadline Midnight, February 21, 2017
Enrolled Bill communicated to Governor on 2/14/17
Signed by Speaker
Signed by President
Enrolled
Read third time
Constitutional reading dispensed
Referred to Committee on Finance
Read third time and passed House (93-Y 2-N 1-A)
Read second time
Committee substitute agreed to 17104391D-H1
Engrossed by House - committee substitute HB1913H1
Read first time
Referred to Committee on Finance
Prefiled and ordered printed; offered 01/11/17 17103593D
| Bill Text Versions | Format |
|---|---|
| House: Prefiled and ordered printed; offered 01/11/17 17103593D | HTML |
| House: Committee substitute printed 17104391D-H1 | HTML |
| House: Bill text as passed House and Senate (HB1913ER) | HTML |
| Governor: Acts of Assembly Chapter text (CHAP0112) | HTML |
| Document | Format |
|---|---|
| No related documents. |
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