Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.
Summary
Taxation and revenue; certificates of exemption from sales and use taxes, authorized to be issued to contractors and subcontractors for purchase of building materials and construction materials used in certain projects awarded by statutorily exempt entities
Bill status
signed
all 5 stages cleared
Introduction
May 2023
Committee Review
May 2023
Senate Passage
May 2023
House Passage
May 2023
Signed into Law
Jun 2023
Introduced May 3, 2023
Signed Jun 14, 2023
Floor votes · Senate May 16, 2023 · House May 31, 2023
How they voted
33–0
Passed · 1 other
Total votes 34
May 16, 2023
D
Democratic8
100% Yea
R
Republican26
96% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
17
Key actions
6
Committee
5
May 31, 2023
Lower · Passed
Read a Third Time and Pass
lower
May 17, 2023
Lower · Passed
Reported Out of Committee in Second House
lower
May 17, 2023
Lower · Passed
Reported Favorably (Ways and Means Education)
lower
May 16, 2023
Committee
Referred to Committee (Ways and Means Education)
lower
May 16, 2023
Upper · Passed
Read a Third Time and Pass
upper
May 10, 2023
Upper · Passed
Reported Out of Committee in House of Origin
upper
May 10, 2023
Upper · Passed
Reported Favorably (Fiscal Responsibility and Economic Development)
upper
May 3, 2023
Introduced
Introduced and Referred (Fiscal Responsibility and Economic Development)
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Dan Roberts
RRepublican
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