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SB 451

Title: Retail Sales and Use tax; exemption for essential personal hygiene products.
Author: Jennifer Barton Boysko

Summary
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption for food purchased for human consumption and essential personal hygiene products. The bill would also provide, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.

Status
Senate: Continued to 2022 Sp. Sess. 1 pursuant to HJR455

Bill Documents
SB 451 - Committee substitute printed 22106924D-H1
2022-01-11 - SB 451 (Committee substitute printed 22106924D-H1)

SB 451 - Impact Statement - Committee substitute printed 22106924D-H1
2022-01-11 - SB 451 (Impact Statement - Committee substitute printed 22106924D-H1)
SB 451 - Committee substitute printed 22105822D-S1
2022-01-11 - SB 451 (Committee substitute printed 22105822D-S1)
SB 451 - Impact Statement - Committee substitute printed 22105822D-S1
2022-01-11 - SB 451 (Impact Statement - Committee substitute printed 22105822D-S1)
SB 451 - Prefiled and ordered printed; offered 01/12/22 22100388D
2022-01-11 - SB 451 (Prefiled and ordered printed; offered 01/12/22 22100388D)
SB 451 - Impact Statement - Prefiled and ordered printed; offered 01/12/22 22100388D
2022-01-11 - SB 451 (Impact Statement - Prefiled and ordered printed; offered 01/12/22 22100388D)
SB 451 - Substitute for S-Finance and Appropriations Offered on 2/2/2022
2022-01-11 - SB 451 (Substitute for S-Finance and Appropriations Offered on 2/2/2022)
SB 451 - Amendment(s) for Committee: Finance Offered on 2/23/2022
2022-01-11 - SB 451 (Amendment(s) for Committee: Finance Offered on 2/23/2022)
SB 451 - Summary as introduced
2022-01-11 - SB 451 (Summary as introduced)
SB 451 - Summary as passed senate
2022-01-11 - SB 451 (Summary as passed senate)
SB 451 - Senate committee, floor amendments and substitutes offered
2022-01-11 - SB 451 (Senate committee, floor amendments and substitutes offered)

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