Section 1. [Sales to government] Under current law, towns are eligible for a sales tax exemption on qualifying purchases. This bill would extend the exemption to any city that did not receive local government aid (LGA) in the previous calendar year. This bill retains current law to not extend the exemption to goods or services purchased as inputs to goods and services generally provided by a private business, such as those provided by liquor stores, utilities, golf courses, marinas, health and fitness centers, campgrounds, cafes, and laundromats. Effective for sales and purchases made after June 30, 2013.
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