Contractors and customers would not owe sales tax on some installation services tied to building or facility work if the proposal became law.
The proposal would exempt installation or application services from sales tax when they are connected with rebuilding, renovating, repairing, or replacing a building or facility. For nonresidential buildings and facilities, some of that work is covered only when damage came from a listed disaster.
The proposal would exempt certain installation or application services from sales tax. The bill defines a building as an enclosure where people usually work or property is kept, and a facility as certain industrial, utility, or agricultural structures and lines. The service must be connected with the listed work on a building or facility. For buildings and facilities other than residences, the definition limits some rebuilding and renovation work to cases involving specified disasters. If enacted, the act would take effect after publication in the statute book.
No hearings or votes scheduled.