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Bills · 2013-2014 Regular Session

AB 76

Died at session end Official bill text Atom feed

Relating to: 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. (FE)

Legislature — Tax exemptions, joint survey committee on Organization, miscellaneous Public building Sales tax — Exemption

  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: Ballweg (R) , Bernier (R) , Bies (R) , Brooks (R) , Jacque (R) , Kahl (D) , Kaufert (R) , Murtha (R) , Ohnstad (D) , Sanfelippo (R) , Spiros (R) , Stone (R) , Strachota (R) , Thiesfeldt (R)

5 cosponsors

Grothman (R) , Gudex (R) , Leibham (R) , Olsen (R) , Schultz (R)

Full history

  1. Mar 14, 2013 · Assembly

    Introduced by Representatives Jacque, Ballweg, Bernier, Bies, Brooks, Kahl, Kaufert, Murtha, Ohnstad, Sanfelippo, Spiros, Stone, Strachota and Thiesfeldt; cosponsored by Senators Grothman, Gudex, Leibham, Olsen and Schultz

  2. Mar 14, 2013 · Assembly

    Read first time and referred to Committee on Jobs, Economy and Mining

  3. Mar 14, 2013 · Assembly

    Read first time and referred to Joint Survey Committee on Tax Exemptions

  4. Apr 3, 2013 · Assembly

    Fiscal estimate received

  5. Apr 3, 2013 · Assembly

    Public hearing held by committee on Jobs, Economy and Mining

  6. Apr 8, 2014 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1