Bill No.: HB0091                  Drafter:  JDA

LSO No.:  08LSO-0323              Effective Date:  3/4/2008

Enrolled Act No.:  HEA0023

Chapter No.:       34

Prime Sponsor:     Joint Revenue Interim Committee

Catch Title:       Streamlined sales and use tax.

Subject:  Amends sales and use tax provisions to be consistent with the streamlined sales and use tax agreement.

Summary/Major Elements:

Updates definitions and sales and use tax provisions to comply with existing practice and to bring the statutes in line with the streamlined sales and use tax agreement.