SB 441 – Creates a transient guest tax exemption for entities providing disaster relief services

• Sponsor: Dempsey
• LR Number: 1750S.02I
• Committee: Ways and Means
• Last Action: 5/17/2013 - S Informal Calendar S Bills for Perfection--SB 441-Dempsey
• Effective Date: August 28, 2013

Current Bill Summary

SB 441 - This act exempts nongovernmental agencies congressionally mandated to provide disaster relief services from transient guest taxes. The act also exempts from state sales tax, local sales tax, and transient guest tax sales to any person when payment is made by these nongovernmental agencies as part of a disaster relief service.

This act is similar to a provision contained in HCS/HB 930 (2013), HCS/SB 23 (2013), HCS/SB 24 (2013) and SS/SB 366 (2013).

MIKE HAMMANN