Bill Text: WV HB2111 | 2018 | Regular Session | Introduced
Bill Title: Exempting certified professional estimator services from consumer sales and service tax
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2018-01-10 - To House Industry and Labor [HB2111 Detail]
Download: West_Virginia-2018-HB2111-Introduced.html
WEST virginia legislature
2017 regular session
By
[
to the Committee on Industry and Labor then Finance.
A
BILL to amend and reenact §11-15-9 of the Code of West Virginia, 1931, as
amended, relating to exempting certified professional estimator services from
consumer sales and service tax; and defining a term.
Be
it enacted by the Legislature of West Virginia:
That
§11-15-9 of the Code of West Virginia, 1931, as amended, be amended and
reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9. Exemptions.
(a)
Exemptions for which exemption certificate may be issued. –- A person
having a right or claim to any exemption set forth in this subsection may, in
lieu of paying the tax imposed by this article and filing a claim for refund,
execute a certificate of exemption, in the form required by the Tax
Commissioner, and deliver it to the vendor of the property or service in the
manner required by the Tax Commissioner.
However, the Tax Commissioner may, by rule, specify those exemptions
authorized in this subsection for which exemption certificates are not
required. The following sales of tangible personal property and services are
exempt as provided in this subsection:
(1)
Sales of gas, steam and water delivered to consumers through mains or pipes and
sales of electricity;
(2)
Sales of textbooks required to be used in any of the schools of this state or
in any institution in this state which qualifies as a nonprofit or educational
institution subject to the West Virginia Department of Education and the Arts,
the Board of Trustees of the University System of West Virginia or the board of
directors for colleges located in this state;
(3)
Sales of property or services to this state, its institutions or subdivisions,
governmental units, institutions or subdivisions of other states: Provided, That the law of the other state
provides the same exemption to governmental units or subdivisions of this state
and to the United States, including agencies of federal, state or local
governments for distribution in public welfare or relief work;
(4)
Sales of vehicles which are titled by the Division of Motor Vehicles and which
are subject to the tax imposed by section four, article three, chapter
seventeen-a of this code or like tax;
(5)
Sales of property or services to churches which make no charge whatsoever for
the services they render: Provided,
That the exemption granted in this subdivision applies only to services, equipment,
supplies, food for meals and materials directly used or consumed by these
organizations and does not apply to purchases of gasoline or special fuel;
(6)
Sales of tangible personal property or services to a corporation or
organization which has a current registration certificate issued under article
twelve of this chapter, which is exempt from federal income taxes under Section
501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, and which
is:
(A)
A church or a convention or association of churches as defined in Section 170
of the Internal Revenue Code of 1986, as amended;
(B)
An elementary or secondary school which maintains a regular faculty and
curriculum and has a regularly enrolled body of pupils or students in
attendance at the place in this state where its educational activities are
regularly carried on;
(C)
A corporation or organization which annually receives more than one half of its
support from any combination of gifts, grants, direct or indirect charitable
contributions or membership fees;
(D)
An organization which has no paid employees and its gross income from
fundraisers, less reasonable and necessary expenses incurred to raise the gross
income (or the tangible personal property or services purchased with the net
income), is donated to an organization which is exempt from income taxes under
Section 501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended;
(E)
A youth organization, such as the Girl Scouts of the United States of America,
the Boy Scouts of America or the YMCA Indian Guide/Princess Program and the
local affiliates thereof, which is organized and operated exclusively for
charitable purposes and has as its primary purpose the nonsectarian character
development and citizenship training of its members;
(F)
For purposes of this subsection:
(i)
The term "support" includes, but is not limited to:
(I)
Gifts, grants, contributions or membership fees;
(II)
Gross receipts from fundraisers which include receipts from admissions, sales
of merchandise, performance of services or furnishing of facilities in any
activity which is not an unrelated trade or business within the meaning of
Section 513 of the Internal Revenue Code of 1986, as amended;
(III)
Net income from unrelated business activities, whether or not the activities
are carried on regularly as a trade or business;
(IV)
Gross investment income as defined in Section 509(e) of the Internal Revenue
Code of 1986, as amended;
(V)
Tax revenues levied for the benefit of a corporation or organization either paid
to or expended on behalf of the organization; and
(VI)
The value of services or facilities (exclusive of services or facilities
generally furnished to the public without charge) furnished by a governmental
unit referred to in Section 170(c)(1) of the Internal Revenue Code of 1986, as
amended, to an organization without charge.
This term does not include any gain from the sale or other disposition
of property which would be considered as gain from the sale or exchange of a
capital asset or the value of an exemption from any federal, state or local tax
or any similar benefit;
(ii)
The term "charitable contribution" means a contribution or gift to or
for the use of a corporation or organization, described in Section 170(c)(2) of
the Internal Revenue Code of 1986, as amended; and
(iii)
The term "membership fee" does not include any amounts paid for
tangible personal property or specific services rendered to members by the
corporation or organization;
(G)
The exemption allowed by this subdivision does not apply to sales of gasoline
or special fuel or to sales of tangible personal property or services to be
used or consumed in the generation of unrelated business income as defined in
Section 513 of the Internal Revenue Code of 1986, as amended. The exemption granted in this subdivision
applies only to services, equipment, supplies and materials used or consumed in
the activities for which the organizations qualify as tax-exempt organizations
under the Internal Revenue Code and does not apply to purchases of gasoline or
special fuel;
(7)
An isolated transaction in which any taxable service or any tangible personal
property is sold, transferred, offered for sale or delivered by the owner of
the property or by his or her representative for the owner's account, the sale,
transfer, offer for sale or delivery not being made in the ordinary course of
repeated and successive transactions of like character by the owner or on his
or her account by the representative: Provided, That nothing contained in this
subdivision may be construed to prevent an owner who sells, transfers or offers
for sale tangible personal property in an isolated transaction through an
auctioneer from availing himself or herself of the exemption provided in this
subdivision, regardless of where the isolated sale takes place. The Tax Commissioner may propose a
legislative rule for promulgation pursuant to article three, chapter
twenty-nine-a of this code which he or she considers necessary for the
efficient administration of this exemption;
(8)
Sales of tangible personal property or of any taxable services rendered for use
or consumption in connection with the commercial production of an agricultural
product the ultimate sale of which is subject to the tax imposed by this
article or which would have been subject to tax under this article: Provided, That sales of tangible personal
property and services to be used or consumed in the construction of or
permanent improvement to real property and sales of gasoline and special fuel
are not exempt: Provided, however,
That nails and fencing may not be considered as improvements to real property;
(9)
Sales of tangible personal property to a person for the purpose of resale in
the form of tangible personal property:
Provided, That sales of gasoline and special fuel by distributors
and importers is taxable except when the sale is to another distributor for
resale: Provided, however, That
sales of building materials or building supplies or other property to any
person engaging in the activity of contracting, as defined in this article,
which is to be installed in, affixed to or incorporated by that person or his
or her agent into any real property, building or structure is not exempt under
this subdivision;
(10)
Sales of newspapers when delivered to consumers by route carriers;
(11)
Sales of drugs, durable medical goods, mobility-enhancing equipment and
prosthetic devices dispensed upon prescription and sales of insulin to
consumers for medical purposes. The
amendment to this subdivision shall apply to sales made after December 31,
2003;
(12)
Sales of radio and television broadcasting time, preprinted advertising
circulars and newspaper and outdoor advertising space for the advertisement of
goods or services;
(13)
Sales and services performed by day care centers;
(14)
Casual and occasional sales of property or services not conducted in a repeated
manner or in the ordinary course of repetitive and successive transactions of
like character by a corporation or organization which is exempt from tax under
subdivision (6) of this subsection on its purchases of tangible personal
property or services. For purposes of
this subdivision, the term "casual and occasional sales not conducted in a
repeated manner or in the ordinary course of repetitive and successive
transactions of like character" means sales of tangible personal property
or services at fundraisers sponsored by a corporation or organization which is
exempt, under subdivision (6) of this subsection, from payment of the tax
imposed by this article on its purchases when the fundraisers are of limited
duration and are held no more than six times during any twelve-month period and
"limited duration" means no more than eighty-four consecutive hours: Provided, That sales for volunteer fire
departments and volunteer school support groups, with duration of events being
no more than eighty-four consecutive hours at a time, which are held no more
than eighteen times in a twelve-month period for the purposes of this
subdivision are considered "casual and occasional sales not conducted in a
repeated manner or in the ordinary course of repetitive and successive
transactions of a like character";
(15)
Sales of property or services to a school which has approval from the Board of
Trustees of the University System of West Virginia or the Board of Directors of
the State College System to award degrees, which has its principal campus in
this state and which is exempt from federal and state income taxes under
Section 501(c)(3) of the Internal Revenue Code of 1986, as amended: Provided, That sales of gasoline and
special fuel are taxable;
(16)
Sales of lottery tickets and materials by licensed lottery sales agents and
lottery retailers authorized by the state Lottery Commission, under the
provisions of article twenty-two, chapter twenty-nine of this code;
(17)
Leases of motor vehicles titled pursuant to the provisions of article three,
chapter seventeen-a of this code to lessees for a period of thirty or more
consecutive days;
(18)
Notwithstanding the provisions of section eighteen or eighteen-b of this
article or any other provision of this article to the contrary, sales of
propane to consumers for poultry house heating purposes, with any seller to the
consumer who may have prior paid the tax in his or her price, to not pass on
the same to the consumer, but to make application and receive refund of the tax
from the Tax Commissioner pursuant to rules which are promulgated after being
proposed for legislative approval in accordance with chapter twenty-nine-a of
this code by the Tax Commissioner;
(19)
Any sales of tangible personal property or services purchased and lawfully paid
for with food stamps pursuant to the federal food stamp program codified in 7
U. S. C. §2011, et seq., as amended, or with drafts issued through the
West Virginia special supplement food program for women, infants and children
codified in 42 U. S. C. §1786;
(20)
Sales of tickets for activities sponsored by elementary and secondary schools
located within this state;
(21)
Sales of electronic data processing services and related software: Provided, That, for the purposes of this
subdivision, "electronic data processing services" means:
(A)
The processing of another's data, including all processes incident to
processing of data such as keypunching, keystroke verification, rearranging or
sorting of previously documented data for the purpose of data entry or
automatic processing and changing the medium on which data is sorted, whether
these processes are done by the same person or several persons; and
(B)
Providing access to computer equipment for the purpose of processing data or
examining or acquiring data stored in or accessible to the computer equipment;
(22)
Tuition charged for attending educational summer camps;
(23)
Dispensing of services performed by one corporation, partnership or limited
liability company for another corporation, partnership or limited liability
company when the entities are members of the same controlled group or are
related taxpayers as defined in Section 267 of the Internal Revenue Code.
"Control" means ownership, directly or indirectly, of stock, equity
interests or membership interests possessing fifty percent or more of the total
combined voting power of all classes of the stock of a corporation, equity
interests of a partnership or membership interests of a limited liability
company entitled to vote or ownership, directly or indirectly, of stock, equity
interests or membership interests possessing fifty percent or more of the value
of the corporation, partnership or limited liability company;
(24)
Food for the following are exempt:
(A)
Food purchased or sold by a public or private school, school-sponsored student
organizations or school-sponsored parent-teacher associations to students
enrolled in the school or to employees of the school during normal school
hours; but not those sales of food made to the general public;
(B)
Food purchased or sold by a public or private college or university or by a
student organization officially recognized by the college or university to
students enrolled at the college or university when the sales are made on a
contract basis so that a fixed price is paid for consumption of food products
for a specific period of time without respect to the amount of food product
actually consumed by the particular individual contracting for the sale and no
money is paid at the time the food product is served or consumed;
(C)
Food purchased or sold by a charitable or private nonprofit organization, a
nonprofit organization or a governmental agency under a program to provide food
to low-income persons at or below cost;
(D)
Food sold by a charitable or private nonprofit organization, a nonprofit
organization or a governmental agency under a program operating in West
Virginia for a minimum of five years to provide food at or below cost to
individuals who perform a minimum of two hours of community service for each
unit of food purchased from the organization;
(E)
Food sold in an occasional sale by a charitable or nonprofit organization,
including volunteer fire departments and rescue squads, if the purpose of the
sale is to obtain revenue for the functions and activities of the organization
and the revenue obtained is actually expended for that purpose;
(F)
Food sold by any religious organization at a social or other gathering
conducted by it or under its auspices, if the purpose in selling the food is to
obtain revenue for the functions and activities of the organization and the
revenue obtained from selling the food is actually used in carrying out those
functions and activities: Provided,
That purchases made by the organizations are not exempt as a purchase for
resale; or
(G)
Food sold by volunteer fire departments and rescue squads that are exempt from
federal income taxes under Section 501(c)(3) or (c)(4) of the Internal Revenue
Code of 1986, as amended, when the purpose of the sale is to obtain revenue for
the functions and activities of the organization and the revenue obtained is
exempt from federal income tax and actually expended for that purpose;
(25)
Sales of food by little leagues, midget football leagues, youth football or
soccer leagues, band boosters or other school or athletic booster organizations
supporting activities for grades kindergarten through twelve and similar types
of organizations, including scouting groups and church youth groups, if the
purpose in selling the food is to obtain revenue for the functions and
activities of the organization and the revenues obtained from selling the food
is actually used in supporting or carrying on functions and activities of the
groups: Provided, That the
purchases made by the organizations are not exempt as a purchase for resale;
(26)
Charges for room and meals by fraternities and sororities to their members: Provided, That the purchases made by a
fraternity or sorority are not exempt as a purchase for resale;
(27)
Sales of or charges for the transportation of passengers in interstate
commerce;
(28)
Sales of tangible personal property or services to any person which this state
is prohibited from taxing under the laws of the United States or under the
Constitution of this state;
(29)
Sales of tangible personal property or services to any person who claims
exemption from the tax imposed by this article or article fifteen-a of this
chapter pursuant to the provision of any other chapter of this code;
(30)
Charges for the services of opening and closing a burial lot;
(31)
Sales of livestock, poultry or other farm products in their original state by
the producer of the livestock, poultry or other farm products or a member of
the producer's immediate family who is not otherwise engaged in making retail
sales of tangible personal property; and sales of livestock sold at public
sales sponsored by breeders or registry associations or livestock auction
markets: Provided, That the
exemptions allowed by this subdivision may be claimed without presenting or
obtaining exemption certificates provided the farmer maintains adequate
records;
(32)
Sales of motion picture films to motion picture exhibitors for exhibition if
the sale of tickets or the charge for admission to the exhibition of the film
is subject to the tax imposed by this article and sales of coin-operated video
arcade machines or video arcade games to a person engaged in the business of
providing the machines to the public for a charge upon which the tax imposed by
this article is remitted to the Tax Commissioner: Provided, That the exemption provided in
this subdivision may be claimed by presenting to the seller a properly executed
exemption certificate;
(33)
Sales of aircraft repair, remodeling and maintenance services when the services
are to an aircraft operated by a certified or licensed carrier of persons or
property, or by a governmental entity, or to an engine or other component part
of an aircraft operated by a certificated or licensed carrier of persons or
property, or by a governmental entity and sales of tangible personal property
that is permanently affixed or permanently attached as a component part of an
aircraft owned or operated by a certificated or licensed carrier of persons or
property, or by a governmental entity, as part of the repair, remodeling or
maintenance service and sales of machinery, tools or equipment directly used or
consumed exclusively in the repair, remodeling or maintenance of aircraft,
aircraft engines or aircraft component parts for a certificated or licensed
carrier of persons or property or for a governmental entity;
(34)
Charges for memberships or services provided by health and fitness
organizations relating to personalized fitness programs;
(35)
Sales of services by individuals who babysit for a profit: Provided, That the gross receipts of the
individual from the performance of baby-sitting services do not exceed $5,000
in a taxable year;
(36)
Sales of services by public libraries or by libraries at academic institutions
or by libraries at institutions of higher learning;
(37)
Commissions received by a manufacturer's representative;
(38)
Sales of primary opinion research services when:
(A)
The services are provided to an out-of-state client;
(B)
The results of the service activities, including, but not limited to, reports,
lists of focus group recruits and compilation of data are transferred to the
client across state lines by mail, wire or other means of interstate commerce,
for use by the client outside the State of West Virginia; and
(C)
The transfer of the results of the service activities is an indispensable part
of the overall service.
For
the purpose of this subdivision, the term "primary opinion research"
means original research in the form of telephone surveys, mall intercept
surveys, focus group research, direct mail surveys, personal interviews and
other data collection methods commonly used for quantitative and qualitative
opinion research studies;
(39)
Sales of property or services to persons within the state when those sales are
for the purposes of the production of value-added products: Provided, That the exemption granted in
this subdivision applies only to services, equipment, supplies and materials
directly used or consumed by those persons engaged solely in the production of
value-added products: Provided,
however, That this exemption may not be claimed by any one purchaser for
more than five consecutive years, except as otherwise permitted in this
section.
For
the purpose of this subdivision, the term "value-added product" means
the following products derived from processing a raw agricultural product,
whether for human consumption or for other use. For purposes of this
subdivision, the following enterprises qualify as processing raw agricultural
products into value-added products:
Those engaged in the conversion of:
(A)
Lumber into furniture, toys, collectibles and home furnishings;
(B)
Fruits into wine;
(C)
Honey into wine;
(D)
Wool into fabric;
(E)
Raw hides into semifinished or finished leather products;
(F)
Milk into cheese;
(G)
Fruits or vegetables into a dried, canned or frozen product;
(H)
Feeder cattle into commonly accepted slaughter weights;
(I)
Aquatic animals into a dried, canned, cooked or frozen product; and
(J)
Poultry into a dried, canned, cooked or frozen product;
(40)
Sales of music instructional services by a music teacher and artistic services
or artistic performances of an entertainer or performing artist pursuant to a
contract with the owner or operator of a retail establishment, restaurant, inn,
bar, tavern, sports or other entertainment facility or any other business
location in this state in which the public or a limited portion of the public
may assemble to hear or see musical works or other artistic works be performed
for the enjoyment of the members of the public there assembled when the amount
paid by the owner or operator for the artistic service or artistic performance
does not exceed $3,000: Provided,
That nothing contained herein may be construed to deprive private social
gatherings, weddings or other private parties from asserting the exemption set
forth in this subdivision. For the
purposes of this exemption, artistic performance or artistic service means and
is limited to the conscious use of creative power, imagination and skill in the
creation of aesthetic experience for an audience present and in attendance and
includes, and is limited to, stage plays, musical performances, poetry
recitations and other readings, dance presentation, circuses and similar
presentations and does not include the showing of any film or moving picture,
gallery presentations of sculptural or pictorial art, nude or strip show
presentations, video games, video arcades, carnival rides, radio or television
shows or any video or audio taped presentations or the sale or leasing of video
or audio tapes, air shows or any other public meeting, display or show other
than those specified herein:
Provided, however, That nothing contained herein may be construed to
exempt the sales of tickets from the tax imposed in this article. The State Tax Commissioner shall propose a
legislative rule pursuant to article three, chapter twenty-nine-a of this code
establishing definitions and eligibility criteria for asserting this exemption
which is not inconsistent with the provisions set forth herein: Provided further, That nude dancers or
strippers may not be considered as entertainers for the purposes of this
exemption;
(41)
Charges to a member by a membership association or organization which is exempt
from paying federal income taxes under Section 501(c)(3) or (c)(6) of the
Internal Revenue Code of 1986, as amended, for membership in the association or
organization, including charges to members for newsletters prepared by the
association or organization for distribution primarily to its members, charges
to members for continuing education seminars, workshops, conventions, lectures
or courses put on or sponsored by the association or organization, including
charges for related course materials prepared by the association or
organization or by the speaker or speakers for use during the continuing
education seminar, workshop, convention, lecture or course, but not including
any separate charge or separately stated charge for meals, lodging,
entertainment or transportation taxable under this article: Provided, That the association or
organization pays the tax imposed by this article on its purchases of meals,
lodging, entertainment or transportation taxable under this article for which a
separate or separately stated charge is not made. A membership association or organization
which is exempt from paying federal income taxes under Section 501(c)(3) or
(c)(6) of the Internal Revenue Code of 1986, as amended, may elect to pay the
tax imposed under this article on the purchases for which a separate charge or
separately stated charge could apply and not charge its members the tax imposed
by this article or the association or organization may avail itself of the
exemption set forth in subdivision (9) of this subsection relating to purchases
of tangible personal property for resale and then collect the tax imposed by
this article on those items from its member;
(42)
Sales of governmental services or governmental materials by county assessors,
county sheriffs, county clerks or circuit clerks in the normal course of local
government operations;
(43)
Direct or subscription sales by the Division of Natural Resources of the
magazine currently entitled Wonderful West Virginia and by the Division
of Culture and History of the magazine currently entitled Goldenseal and
the journal currently entitled West Virginia History;
(44)
Sales of soap to be used at car wash facilities;
(45)
Commissions received by a travel agency from an out-of-state vendor;
(46)
The service of providing technical evaluations for compliance with federal and
state environmental standards provided by environmental and industrial
consultants who have formal certification through the West Virginia Department
of Environmental Protection or the West Virginia Bureau for Public Health or
both. For purposes of this exemption, the service of providing technical
evaluations for compliance with federal and state environmental standards
includes those costs of tangible personal property directly used in providing
such services that are separately billed to the purchaser of such services and
on which the tax imposed by this article has previously been paid by the
service provider;
(47)
Sales of tangible personal property and services by volunteer fire departments
and rescue squads that are exempt from federal income taxes under Section
501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended, if the
sole purpose of the sale is to obtain revenue for the functions and activities
of the organization and the revenue obtained is exempt from federal income tax
and actually expended for that purpose;
(48)
Lodging franchise fees, including royalties, marketing fees, reservation system
fees or other fees assessed after December 1, 1997, that have been or may be
imposed by a lodging franchiser as a condition of the franchise agreement; and
(49)
Sales of the regulation size United States flag and the regulation size West
Virginia flag for display.
(50)
Services provided by certified professional estimators. For purposes of this subdivision, a certified
professional estimator is a person who holds a certificate from the American
Society of Professional Estimators and provides professional construction cost
consulting services for residential, commercial, industrial or public works
construction projects.
(b)
Refundable exemptions. -- Any person having a right or claim to any
exemption set forth in this subsection shall first pay to the vendor the tax
imposed by this article and then apply to the Tax Commissioner for a refund or
credit, or as provided in section nine-d of this article, give to the vendor
his or her West Virginia direct pay permit number. The following sales of tangible personal
property and services are exempt from tax as provided in this subsection:
(1)
Sales of property or services to bona fide charitable organizations who make no
charge whatsoever for the services they render: Provided, That the exemption granted in
this subdivision applies only to services, equipment, supplies, food, meals and
materials directly used or consumed by these organizations and does not apply
to purchases of gasoline or special fuel;
(2)
Sales of services, machinery, supplies and materials directly used or consumed
in the activities of manufacturing, transportation, transmission,
communication, production of natural resources, gas storage, generation or
production or selling electric power, provision of a public utility service or
the operation of a utility service or the operation of a utility business, in
the businesses or organizations named in this subdivision and does not apply to
purchases of gasoline or special fuel;
(3)
Sales of property or services to nationally chartered fraternal or social
organizations for the sole purpose of free distribution in public welfare or
relief work: Provided, That sales
of gasoline and special fuel are taxable;
(4)
Sales and services, firefighting or station house equipment, including
construction and automotive, made to any volunteer fire department organized and
incorporated under the laws of the State of West Virginia: Provided, That sales of gasoline and
special fuel are taxable;
(5)
Sales of building materials or building supplies or other property to an
organization qualified under Section 501(c)(3) or (c)(4) of the Internal
Revenue Code of 1986, as amended, which are to be installed in, affixed to or
incorporated by the organization or its agent into real property or into a
building or structure which is or will be used as permanent low-income housing,
transitional housing, an emergency homeless shelter, a domestic violence
shelter or an emergency children and youth shelter if the shelter is owned,
managed, developed or operated by an organization qualified under Section
501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as amended; and
(6)
Sales of construction and maintenance materials acquired by a second party for
use in the construction or maintenance of a highway project: Provided, That in lieu of any refund or
credit to the person that paid the tax imposed by this article, the Tax
Commissioner shall pay to the Division of Highways for deposit into the State
Road Fund of the state reimbursement for the tax in the amount estimated under
the provisions of this subdivision:
Provided, however, That by June 15 of each fiscal year, the division
shall provide to the Tax Department an itemized listing of highways projects
with the amount of funds expended for highway construction and
maintenance. The Commissioner of
Highways shall request reimbursement of the tax based on an estimate that forty
percent of the total gross funds expended by the agency during the fiscal
period were for the acquisition of materials used for highway construction and
maintenance. The amount of the
reimbursement shall be calculated at six percent of the forty percent.
NOTE: The purpose of this bill is to exempt certified
professional estimator services from consumer sales and service tax. The bill provides a definition.
Strike-throughs indicate language that would be stricken from
a heading or the present law and underscoring indicates new language that would
be added.
