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Bills · 2015-2016 Regular Session

SB 421

Died at session end Official bill text Atom feed

Relating to: the sales tax exemption for occasional sales by nonprofit organizations. (FE)

Amusement Legislature — Tax exemptions, joint survey committee on Organization, miscellaneous Personal property Sales tax — Exemption Sanitation and sewerage management

  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

This bill provides that occasional sales of tangible personal property or services

made by nonprofit organizations are exempt from the sales tax if such sales occur on

no more than 75 days during the year or the receipts from such sales do not exceed

$50,000. Under current law, such sales are exempt if they occur on no more than 20

days during the year or the receipts from such sales do not exceed $25,000.

Under current law, if a nonprofit organization sells admissions to an event

involving entertainment, the sale of those admissions are exempt from the sales tax

only if the payment for the entertainment is no more than $500. Under the bill, the

sale of those admissions is exempt if the payment for the entertainment is no more

than $10,000.

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: Gudex (R)

12 cosponsors

A. Ott (R) , Born (R) , E. Brooks (R) , Hintz (D) , Horlacher (R) , Jacque (R) , Kremer (R) , Kulp (R) , Petryk (R) , R. Brooks (R) , Rohrkaste (R) , Tittl (R)

Votes

Senate: Report passage recommended by Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

Passed 5–0 Jan 15, 2016 official source full page

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

Senate: Report introduction of Senate Amendment 2 by Joint Committee on Finance, Ayes 14, Noes 0

Passed 14–0 Feb 11, 2016 official source full page

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

Senate: Report adoption of Senate Amendment 2 recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 11, 2016 official source full page

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

Senate: Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 11, 2016 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. Dec 3, 2015 · Senate

    Introduced by Senator Gudex; cosponsored by Representatives Born, Jacque, A. Ott, Kulp, E. Brooks, Horlacher, Rohrkaste, R. Brooks, Hintz, Kremer, Tittl and Petryk

  2. Dec 3, 2015 · Senate

    Read first time and referred to Committee on Revenue, Financial Institutions, and Rural Issues

  3. Dec 15, 2015 · Senate

    Public hearing held

  4. Dec 18, 2015 · Senate

    Fiscal estimate received

  5. Jan 13, 2016 · Senate

    Executive action taken

  6. Jan 15, 2016 · Senate

    Report passage recommended by Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

  7. Jan 15, 2016 · Senate

    Available for scheduling

  8. Jan 21, 2016 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  9. Feb 2, 2016 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  10. Feb 5, 2016 · Senate

    Senate Amendment 1 offered by Senator Gudex

  11. Feb 8, 2016 · Senate

    Report of Joint Survey Committee on Tax Exemptions received

  12. Feb 10, 2016 · Senate

    Executive action taken

  13. Feb 11, 2016 · Senate

    Report introduction of Senate Amendment 2 by Joint Committee on Finance, Ayes 14, Noes 0

  14. Feb 11, 2016 · Senate

    Report adoption of Senate Amendment 2 recommended by Joint Committee on Finance, Ayes 15, Noes 0

  15. Feb 11, 2016 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

  16. Feb 11, 2016 · Senate

    Available for scheduling

  17. Apr 13, 2016 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1