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SB18-129

Reorganize Drugs & Medical Devices Sales Tax Exemption

Concerning the nonsubstantive reorganization of the law exempting from state sales tax certain drugs and medical and therapeutic devices.
Session:
2018 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Statutory Revision Committee. In order to increase comprehensibility of the law exempting from state sales tax certain drugs and medical and therapeutic devices, the bill:

  • Condenses the 5 essentially identical definitions of the term 'prescription' in the current law into a single definition;
  • Relocates another defined term within that law so that all definitions are in the same place, which relocation necessitates relettering existing defined terms so as to maintain alphabetical order; and
  • Makes other adjustments to the current language by removing the false imperative, removing superfluous verbiage, and updating internal citations to conform to modern drafting format.
    (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

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Bill Text

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