Substitute for Raised H.B. No. 5490
Session Year 2024


AN ACT CONCERNING THE SALES AND USE TAXES ON AMBULANCE-TYPE MOTOR VEHICLES AND AMBULANCES.

To (1) increase the threshold for the imposition of the dues tax, (2) exempt ambulance-type motor vehicles and ambulances from the sales and use taxes, (3) increase the sales price threshold of motor vehicles subject to a higher sales and use taxes rate, and (4) dedicate a portion of the revenue generated from the meals tax to the Tourism Fund.


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