SB 1096 - Crawford, Sandy
Authorizes a sales tax exemption for certain property sold at auction
Bill Details
Sponsor
LR Number
4777S.01I
Title
SB 1096
House Handler
N/A
Journal Page
Effective Date
August 28, 2026
Committee
Current Status
Second Read and Referred S Economic and Workforce Development Committee
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SB 1096 - This act authorizes a state and local sales tax exemption for sales of tangible personal property, excluding motor vehicles, trailers, boats, or outboard motors, that is sold a second or additional time at an auction.
This act is identical to SCS/SB 245 (2025) and to provisions in HCS/HB 1427 (2024), and is substantially similar to provisions in HCS/HB 149 (2025), HCS/HBs 493 & 635 (2025), and HB 1029 (2025).
JOSH NORBERG