Bill No.: HB0022                  Drafter:  MQ

LSO No.:  10LSO-0234              Effective Date:  3/4/2010

Enrolled Act No.:  HEA0010

Chapter No.:       35

Prime Sponsor:     Representative Anderson, R.

Catch Title:       Streamlined sales/use tax-amendments.

Subject:  Amends sales/use tax law for telecommunications and transportation services.

Summary/Major Elements:

· Clarifies that a sale of telecommunications services which are sourced for sales/use tax purposes also include the sale of any ancillary service incidental to the sale.

· Specifies that a prepaid wireless calling service is sourced in the same manner as the sale of a prepaid calling service.

· Makes the same mirror amendments to the sales and use tax statutes.

· Repeals the multiple point of use exemption for electronic services.