General Bill
Streamlined Sales and Use Tax Agreement:
Specifying the facilities that are exempt from the transient rentals tax; deleting the application of brackets for the calculation of sales and use taxes; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, and mobile homes; providing criteria to hold purchasers harmless for failure to pay the correct amount of tax; holding sellers harmless for failing to collect a tax at a new rate under certain circumstances; providing for the creation of a taxability matrix, etc.
Effective Date:
01/01/2015
Last Event:
05/02/14 S Died in Commerce and Tourism on Friday, May 2, 2014 10:39 PM