SB 245 Creates a partial sales tax exemption for sales of modular units
Sponsor: Scott Co-Sponsor(s)
LR Number: 1182L.01I Fiscal Note: 1182-01
Committee: Ways & Means
Last Action: 2/17/2005 - SCS Voted Do Pass S Ways & Means Committee (1182L.02C) Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2005

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Current Bill Summary

SB 245 - This act creates a partial sales tax exemption for the sale of modular units. For the purpose of use tax in relation to the sale of modular units, the manufacturer of such modular units will be considered the contractor and the tax rate will be computed on the use tax rate where the modular unit is being placed.