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SB 688: Tax Exemption/Seaport Duty-free Zone

GENERAL BILL by Gutman

Tax Exemption/Seaport Duty-free Zone; provides definitions; authorizes designation of seaport duty-free zones by counties that contain certain deepwater ports; provides exemption from sales & use tax for certain items purchased within seaport duty-free zone by passengers on sea cruise ship who reside outside state; provides procedures; provides penalties for making fraudulent statement for purpose of tax evasion; requires records to be kept, etc. Amends 212.06.

Effective Date: 07/01/1998
Last Action: 5/1/1998 Senate - Died in Committee on Ways and Means
Bill Text: Web Page | PDF



Bill History

Date Chamber Action
1/20/1998 Senate • Prefiled
1/28/1998 Senate • Referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities
3/3/1998 Senate • Introduced, referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means; Commerce and Economic Opportunities -SJ 00047
4/2/1998 Senate • On Subcommittee agenda-- Ways and Means Subcommittee E (Finance and Tax), 04/07/98, 12:15 pm, Room-B(LL-42)
4/7/1998 Senate • Subcommittee Recommendation: CS by Ways and Means Subcommittee E (Finance and Tax) -SJ 00408; Now in Ways and Means -SJ 00408
5/1/1998 Senate • Died in Committee on Ways and Means