2021 House Bill 5080

Exempt delivery and installation costs from sales and use tax

Introduced in the House

June 22, 2021

Introduced by Rep. Pat Outman (R-70)

To exempt from sales tax the delivery and installation costs necessary to complete a purchase, which are taxable under current law. The legislature would be required to shift school funding to accommodate a provision requiring the portion of sales tax revenue that goes to school districts could not be reduced.

Referred to the Committee on Tax Policy

Sept. 14, 2021

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Oct. 19, 2021

Passed in the House 69 to 34 (details)

Received in the Senate

Oct. 21, 2021

Referred to the Committee on Finance

March 3, 2022

Reported without amendment

With the recommendation that the substitute (S-2) be adopted and that the bill then pass.