Siobhan Dunnavant
- Republican
Primary
Sales tax; taxable accommodations. Provides that, for purposes of the retail sales and use tax on accommodations, the term "accommodations" does not include rooms or space offered by a person in the business of providing conference rooms, meeting space, or event space if the person does not also offer rooms available for overnight sleeping. The substantive provisions of the bill are given retroactive effect to September 1, 2021, but no taxpayer shall be entitled to a refund for any taxes remitted prior to July 1, 2022.
Sales tax; taxable accommodations. Provides that only accommodations furnished to transients for overnight sleeping are subject to sales tax. The provisions of the bill are retroactive to January 1, 2018.
Approved by Governor-Chapter 154 (effective 9/1/21-see bill)
Governor's Action Deadline 11:59 p.m., April 11, 2022
Enrolled Bill Communicated to Governor on March 11, 2022
Impact statement from TAX (SB432ER)
Signed by President
Enrolled
Signed by Speaker
Read third time
VOTE: Passage (89-Y 9-N 1-A)
Passed House (89-Y 9-N 1-A)
Read second time
Reported from Finance (19-Y 2-N)
Subcommittee recommends reporting (8-Y 0-N)
Assigned Finance sub: Subcommittee #2
Read first time
Placed on Calendar
Referred to Committee on Finance
Impact statement from TAX (SB432S1)
Passed Senate (40-Y 0-N)
Constitutional reading dispensed (40-Y 0-N)
Engrossed by Senate - committee substitute SB432S1
Committee substitute agreed to 22106110D-S1
Reading of substitute waived
Read second time
Constitutional reading dispensed (40-Y 0-N)
Senate committee, floor amendments and substitutes offered
Committee substitute printed 22106110D-S1
Reported from Finance and Appropriations with substitute (16-Y 0-N)
Impact statement from TAX (SB432)
Referred to Committee on Finance and Appropriations
Prefiled and ordered printed; offered 01/12/22 22104077D
| Bill Text Versions | Format |
|---|---|
| Prefiled and ordered printed; offered 01/12/22 22104077D | PDF HTML |
| Committee substitute printed 22106110D-S1 | PDF HTML |
| SB432ER | PDF HTML |
| CHAP0154 | PDF HTML |
| Document | Format |
|---|---|
| Fiscal Impact Statement: SB432FER161.PDF | |
| Fiscal Impact Statement: SB432FS1161.PDF | |
| Fiscal Impact Statement: SB432F161.PDF |
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