comprehensive transaction
privilege tax
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Committee on Counties & Municipalities |
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Committee on Ways & Means |
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Committee on Commerce & Economic Development |
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Caucus and COW |
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Third Read |
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As Passed the House |
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HB 2409 eliminates numerous transaction privilege tax (TPT) and use exemptions and adds various activities to the overall TPT base in a newly created services classification.
1. Warranty or service contracts.
2. Sales of tangible property to any nonprofit organization.
3. Lottery tickets. *
4. Taxable sales on property, to property used in environmental response or remediation.
5. Sales of tangible property by nonprofit organizations associated with a Major League Baseball team or a national touring golfing association.
6. Sales of natural and liquefied gas used to propel a vehicle.
7. Coal, petroleum, coke, natural gas, virgin fuel oil and electricity sold to a qualified environmental technology manufacturer. *
8. Sales of motor vehicles at auction to nonresidents for use outside the state
9. Sale of alternative fuel to a used oil fuel burner. *
10. Tangible personal property sold to commercial airline, consisting of food, beverages and condiments and accessories used for serving the food and beverages, if those items are provided without additional charge to the passenger. *
11. Sales of alternative fuel vehicles, if the vehicle was manufactured as a diesel fuel vehicle and converted to run on alternative fuel and equipment that is installed into the conventional diesel engine. *
12. Sales of tangible personal property to be incorporated or installed as part of environmental response or remediation activities.
13. Machinery, equipment or transmission lines used directly in producing or transmitting electrical power and transformers and control equipment used at transmission substation sites. *
14. Pipes or valves four inches in diameter or larger used to transport oil, natural gas, artificial gas, water or coal slurry. *
15. Railroad rolling stock, rails, ties and signal control equipment used directly to transport persons or property. *
16. Machinery or equipment used to drill for oil or gas. *
17. Tangible property that is used to receive, store, convert, produce, generate, decode, encode, control or transmit satellite television telecommunications information. *
18. Machinery or equipment that enables a television station to originate and broadcast or to receive and broadcast digital television signals. *
19. The sale or transfer of wireless telecommunications equipment as an inducement to a customer to enter into or continue a contract. Gross proceeds of sales or gross income does not include sales commissions or other compensations.
20. The sale of wireless telecommunications to a person who holds the equipment for sale or transfer to a customer is considered to be a sale for resale.
1. Transporting freight or property for hire by a railroad operating in this state, involving more than one railroad, from a point in this state to a point outside this state or vice versa.
1. Sales of natural gas or liquefied petroleum gas used to propel a motor vehicle.
2. Sales of alternative fuel, to a used oil fuel burner.
1. Sales of interstate telecommunications services by a cable television system or a microwave television transmission system that transmits television programming to multiple subscribers.
2. End user common line charges.
1. Private or group instructional activities such as performing arts, marshal arts, gymnasium and aerobics.
2. Exhibition events sponsored, conducted or operated by nonprofit organization that is exempt from taxation and is associated with a Major League Baseball team or a notional touring professional golfing.
3. Sales of admission to intercollegiate football contest even if operated by a nonprofit organization and not held in a multipurpose facility.
1. Personal services.
2. Dating and escort services.
3. Business services, credit reporting and collection services, commercial art and graphic services, computer and data processing, advertising agency and detective, private investigator, armored car and security guard services.
4. Automotive services.
5. Hunting and fishing guide services.
6. Garment services.
7. Interior design services.
8. Telephone services, including telephone answering and telemarketing services.
9. Carpet and upholstery cleaning services.
10. Legal services (Exemption revenues for the first $20.000 in legal fees to each individual client).
11. Engineering and management services.
12. Dwelling and building services.
13. Pet grooming services.
14. Management consulting services.
15. Environmental consulting services.
16. Scientific and technical consulting services.
17. Laboratory and facility testing services.
19. Diet reduction services.
20. Industrial sewer and refuse services.
21. Gift and package wrapping services.
22. Health club services.
23. Swimming pool services.
24. Water softening and conditioning services.
25. Window cleaning services.
26. Computer services.
27. Cable television services.
28. Chartered flight services.
29. Taxidermy services.