Proposed S.B. No. 74
Session Year 2022


AN ACT CONCERNING THE SALES AND USE TAXES TREATMENT OF CERTAIN REBATES AND PROMOTIONAL ITEMS.

To exclude from the sales and use taxes (1) the portion of the purchase price of taxable tangible personal property or taxable services for which a purchaser may obtain a cash rebate from the manufacturer or a third party, and (2) taxable tangible personal property advertised as free, that are ultimately no cost to the purchaser through the meeting of certain contractual obligations.


Other Bills with Similar Topics

  Rebates 

  Sales and use tax exemptions