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Bills · 2011-2012 Regular Session

SB 362

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 Senate, not reached
  3. Passes Assembly, 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: Cowles (R) , Grothman (R) , Holperin (D)

9 cosponsors

Brooks (R) , Jacque (R) , Kaufert (R) , Rivard (R) , Spanbauer (R) , Steineke (R) , Strachota (R) , Stroebel (R) , Wynn (R)

Full history

  1. Jan 5, 2012 · Senate

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

  2. Jan 5, 2012 · Senate

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

  3. Jan 18, 2012 · Senate

    Fiscal estimate received

  4. Mar 23, 2012 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1