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Committee passes substitute to Senate Bill 52 to codify DOR guidance on sales-tax exemptions for interstate motor carriers
Summary
The Ways & Means Committee approved a house substitute to Senate Bill 52 (LC590465S) that codifies Department of Revenue policy clarifying which interstate motor carrier activity qualifies for a sales-tax exemption; committee members sought drafting and nexus clarifications before a voice vote passed the measure.
A house substitute to Senate Bill 52 (LC590465S) that codifies Department of Revenue (DOR) guidance on sales-tax exemptions for interstate motor carriers passed the Ways & Means Committee by voice vote.
Chairman Williamson introduced the substitute, saying the measure would "clarify existing law on sales tax exemptions for interstate motor carriers" and replace the underlying bill language with the amendment before the committee. The sponsor told members the change is intended to reduce ambiguity for motor truckers about how to accrue and pay sales taxes on trucks, parts and repairs.
The committee spent most of its discussion asking how DOR will…
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