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Bills · 2011-2012 Regular Session

AB 380

Died at session end Official bill text Atom feed

a sales and use tax exemption for building materials that become a part of a facility for a local unit of government or nonprofit organization.

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, municipalities, school districts, and certain nonprofit

organizations are exempt from paying the sales tax and the use tax on purchases of

tangible personal property. To receive the sales tax or use tax exemption, the

municipality, school district, or nonprofit organization must purchase the tangible

personal property. A construction contractor hired by the municipality, school

district, or nonprofit organization may not receive the exemption for property

purchased by the contractor to be used for a municipality, school district, or nonprofit

organization construction project.

Under this bill, the sale of tangible personal property that becomes a component

of a facility in this state that is owned by a municipality or nonprofit organization is

exempt from the sales tax and the use tax. The exemption applies to tangible

personal property purchased by a construction contractor who transfers the property

to the municipality or nonprofit organization as part of constructing the facility.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Brooks (R) , Jacque (R) , Rivard (R) , Spanbauer (R) , Steineke (R) , Strachota (R) , Stroebel (R) , Wynn (R)

3 cosponsors

Cowles (R) , Grothman (R) , Holperin (D)

Votes

Assembly: Report Assembly Amendment 1 to Assembly Substitute Amendment 1 adoption recommended by committee on Ways and Means, Ayes 9, Noes 0

Passed 9–0 Feb 14, 2012 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Nov 16, 2011 · Assembly

    Introduced by Representatives Jacque, Brooks, Rivard, Spanbauer, Steineke, Strachota, Stroebel and Wynn;Cosponsored by Senators Grothman, Cowles and Holperin

  2. Nov 16, 2011 · Assembly

    Read first time and referred to committee on Ways and Means

  3. Nov 16, 2011 · Assembly

    Read first time and referred to joint survey committee on Tax Exemptions

  4. Dec 12, 2011 · Assembly

    Assembly substitute amendment 1 offered by Representative Jacque

  5. Dec 15, 2011 · Assembly

    Fiscal estimate received

  6. Dec 15, 2011 · Assembly

    Public hearing held by committee on Ways and Means

  7. Jan 6, 2012 · Assembly

    Assembly amendment 1 to Assembly substitute amendment 1 offered by Representative Jacque

  8. Jan 12, 2012 · Assembly

    Executive action taken by committee on Ways and Means

  9. Feb 14, 2012 · Assembly

    Report passage as amended recommended by committee on Ways and Means, Ayes 9, Noes 0

  10. Feb 14, 2012 · Assembly

    Report Assembly Amendment 1 to Assembly Substitute Amendment 1 adoption recommended by committee on Ways and Means, Ayes 9, Noes 0

  11. Feb 14, 2012 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by committee on Ways and Means, Ayes 9, Noes 0

  12. Mar 23, 2012 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1