Status Summary

After passing the House, HB 2038 was referred to the Senate Ways and Means Committee. It was not scheduled and returned to House Rules. Therefore, the bill died.

Legislative Session

2013

Status

Died

Sponsor

Rep. Carlyle

Sponsored by Rep. Carlyle, HB 2038 does the following:

  • Permanently extends the 0.3 percent business and occupation (B&O) surtax on service businesses.
  • Eliminates the preferential B&O tax rate of 0.484 percent for insurance agents.
  • Eliminates the preferential B&O tax rate of 0.275 percent for travel agents and tour operators.
  • Eliminates the preferential B&O tax rate of 0.275 percent for stevedoring.
  • Repeals the sales and use tax exemption for bottled water.
  • Repeals the nonresident sales and use tax exemption for tangible personal property.
  • Modifies and extends the beer tax.
  • Imposes sales and use tax on janitorial services.
  • Modifies the high technology tax credit for research and development.
  • Expires the high technology sales and use tax deferral program on July 1, 2013.
  • Eliminates the public utility tax deduction for the in-state portion of interstate transportation.
  • Narrows the B&O and sales and use tax exemptions or import commerce.
  • Eliminates the preferential B&O tax rate of 0.138 percent for resellers of prescription drugs.
  • Repeals the use tax exemption for extracted fuel produced by an extractor or manufacturer during the extracting or manufacturing activity.

House floor amendment:  Substitute bill removes the provisions of the bill permanently extending the beer tax; imposing sales tax on janitorial services; and eliminating the preferential B&O tax rates for stevedoring and insurance agents.