90th General Assembly
Summary of SB0618
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Senate Sponsors:
LAUZEN-WALSH,T-BERMAN.

House Sponsors:
BRUNSVOLD-ERWIN

Short description: 
USE TX-RET OCC TX-FOOD PCKGING                                             

Synopsis of Bill as introduced:
        Amends the Use Tax Act and the  Retailers'  Occupation  Tax  Act.      
   Provides  that the sale of nonreusable tangible personal property used      
   in delivering, packaging, or consuming food  to  persons  operating  a      
   restaurant,  cafeteria, or drive-in and transferred by the restaurant,      
   cafeteria, or drive-in to customers in the ordinary course of business      
   as part of the sale of food, food products, and  beverages  is  not  a      
   sale  at  retail  but  is  a sale for resale for purposes of the Acts.      
   Effective immediately.                                                      
        SENATE AMENDMENT NO. 1.                                                
        Deletes changes in the  bill  as  introduced  and  provides  that      
   nonreusable tangible personal property that is used by persons engaged      
   in the business of operating a restaurant, cafeteria, or drive-in is a      
   sale  for  resale  when it is transferred to customers in the ordinary      
   course of business as part of the sale of food  or  beverages  and  is      
   used to deliver, package, or consume food or beverages.                     
          FISCAL NOTE, ENGROSSED (Dept. of Revenue)                            
          The fiscal impact on SB 618, as engrossed is indeterminable.         
 
Last action on Bill: SESSION SINE DIE

   Last action date: 99-01-12

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


   END OF INQUIRY 



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