HB21-1158
Special Fuel Farm Equipment Sales Use Tax
Concerning nonsubstantive modifications to sales and use tax exemptions, and, in connection therewith, reorganizing sales and use tax exemptions for agriculture, livestock, and special fuels.
Session:
2021 Regular Session
Subject:
Bill Summary
Fiscal Policy & Taxes
The act removes an unused definition of "agricultural compounds" and a redundant reference to a sales and use tax exemption for poultry and livestock. The act also reorganizes special fuel and farm equipment sales and use tax exemptions so that they are in the same location.
(Note: This summary applies to this bill as enacted.)