Bill No.:         HB0145                                             Drafter: JDA

LSO No.:       14LSO-0411                                     Effective Date: 7/1/2014

Enrolled Act No.:    HEA0032

Chapter No.:                        CH0064

Prime Sponsor:       Representative Madden

Catch Title:              Streamlined sales tax amendments.

Subject:                     Taxable Event for Use Tax Purposes.

Summary/Major Elements:

· Under existing law, a taxable event occurs for use tax when storing, using or consuming tangible personal property or specified digital products.

· This bill provides that a taxable event also occurs for use tax if the person makes first use of taxable services within the state.

· This provision was added to comply with the streamlined sales tax agreement.