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- Description
- Adds §§ 130-156.5 and 130-202(f); amends §§ 130-31, 130-156, 130-157(28), 130-166(a), 130-198, 130-431 and 130-493, sales and use tax
- Disposition
-
Codified
- Adoption Date
- 11/22/2021
- Affecting
-
130-31, Definitions
(Amended by § 1)
-
130-156, Taxable items
(Amended by § 2)
-
130-156.5, Sourcing
(Added by § 3)
-
130-157, Items exempt from taxation
(Amended by § 5)
-
130-166, Credit sales and leases
(Amended by § 4)
-
130-198, Exemptions
(Amended by §§ 6, 7)
-
130-202, Proration as applied to certain construction equipment
(Amended by § 8)
-
130-431, Statute of limitations
(Amended by § 9)
-
130-493, Statute of limitations
(Amended by § 10)