2001 House Bill 5212

Introduced in the House

Oct. 16, 2001

Introduced by Rep. Randy Richardville (R-56)

To extend to the use tax the same "good faith" acceptance of a tax exemption certification which exists under the sales tax. This allows a retailer who in “good faith” accepts a sales tax exemption certificate from a buyer to avoid liability should the buyer use the goods for a use not exempted.

Referred to the Committee on Tax Policy

Nov. 27, 2001

Substitute offered

To replace the previous version of the bill with a version recommended by the committee which reported it. The substitute incorporates changes resulting from committee testimony and deliberation. These changes do not affect the substance of the bill as previously described.

The substitute passed by voice vote

Nov. 28, 2001

Passed in the House 103 to 0 (details)

Received in the Senate

Nov. 28, 2001

To extend to the use tax the same "good faith" acceptance of a tax exemption certification which exists under the sales tax. This allows a retailer who in “good faith” accepts a sales tax exemption certificate from a buyer to avoid liability should the buyer use the goods for a use not exempted.