S.B. 65
         SALES AND USE TAX EXEMPTION MODIFICATIONS

Senate Committee Amendments

Amendment 1 February 13, 2014 12:43 PM



Senator Howard A. Stephenson proposes the following amendments:

1.    Page 70, Lines 2151 through 2156 :    

             2151          (14) (a) amounts paid or charged for a purchase or lease:
             2152          (i) by a manufacturing facility located in the state; and
             2153          (ii) of machinery, equipment, or normal operating repair or replacement parts if the
             2154      machinery, equipment, or normal operating repair or replacement parts
  have an economic life of three or more years and are used       :

             2155          (A)
{   are used   }        in the manufacturing process       to manufacture      {   or process   } an item sold as tangible personal property;      {   and   }        or      

             2156          (B)
{   have an economic life of three or more years   }        for a scrap recycler, to process an item sold as tangible personal property       ;


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