AB 1319: Sales and Use Tax Law.
- Session Year: 2017-2018
- House: Assembly
- Latest Version Date: 2017-02-17
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state and impose the use tax on a lessees possession of tangible personal property in this state.
This bill would make nonsubstantive changes to these provisions.
The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects with respect to any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such the other person.
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Date
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Status
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|---|---|
| Feb 1, 2018 | Died at Desk. |
| Feb 19, 2017 | From printer. May be heard in committee March 21. |
| Feb 17, 2017 | Read first time. To print. |
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