Proposed S.B. No. 734
Session Year 2021
 


AN ACT CONCERNING THE SALES TAX TREATMENT OF CERTAIN REBATES AND PROMOTIONAL ITEMS.

To exclude from the sales and use taxes (1) the portion of the purchase price of taxable tangible personal property or taxable services for which a purchaser may obtain a cash rebate from the manufacturer or a third-party, and (2) taxable tangible personal property advertised as free, that are ultimately no cost to the purchaser through the meeting of certain contractual obligations.

Introduced by:
Sen. Dan Champagne, 35th Dist.

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Bill History

 Date Action Taken
 1/29/2021Referred to Joint Committee on Finance, Revenue and Bonding

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