{
"bill":"SB0114",
"version":"SB0114S02",
"shorttitle":"Sales and Use Tax Exemption Amendments",
"sponsor":"CULLIKA",
"floorsponsor":"SCHULM",
"generalprovisions":"This bill modifies the sales and use tax exemption related to certain data centers.",
"hilightedprovisions":"This bill:<hr><ltbullet>defines terms;<hr><ltbullet>provides that an amount paid or charged for a lesson is not subject to sales tax as an admission or user fee;<hr><ltbullet>modifies the definition of a qualifying data center for purposes of the Sales and Use Tax Act;<hr><ltbullet>exempts a marketplace facilitator that contracts with a restaurant from the marketplace facilitator collection and remittance requirements; and<hr><ltbullet>provides a sales and use tax exemption for an occupant of a qualifying data center for the purchase of certain machinery, equipment, or parts.",
"monies":"None",
"attorney":"Christine R. Gilbert",
"fiscalanalyst":"Thomas E. Young",
"lastaction":"Governor Signed",
"lastactionowner":"Lieutenant Governor's office for filing",
"lastactiontime":"2020-03-31T14:50:48.000Z",
"trackingid":"ADDHNSKHWJ",
"subjects": [
"Sales and Use Tax"
,"Revenue and Taxation"
,"Sales Tax Exemptions"
],
"codesections": [
"59-12-102"
,"59-12-104"
],
"agendas": [
]}