USE/OCC TX-SCHOOL SUPPLIES

Session: 103rd General Assembly
Year: 2024
Bill #: HB4965
Category: Revenue
Position:
Mandate?
Revenue Loss? Yes
Authority Preemption?

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Summary as Introduced

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on school supplies under those Acts is imposed at the rate of 1.25%. Makes changes concerning the distribution of the proceeds from the taxes on those items. Effective immediately.



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