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HB19-1329

Wholesale Sales Agricultural Fertilizer Tax Exempt

Type Bill
Session 2019 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning the sales and use tax treatment of certain wholesale sales related to the production of agricultural products.

Bill Summary:

Sales and use tax - wholesale sales - agricultural commodities - fertilizer and spray adjuvants. Wholesale sales are not subject to sales and use taxes. The act includes sales of fertilizer and spray adjuvants used in the production of agricultural commodities in the definition of "wholesale sales" for sales and use tax purposes.
(Note: This summary applies to this bill as enacted.)

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
05/23/2019 Signed Act PDF
05/16/2019 Final Act PDF
05/03/2019 Rerevised PDF
05/02/2019 Revised PDF
05/01/2019 Reengrossed PDF
04/30/2019 Engrossed PDF
04/23/2019 Introduced PDF
Date Version Documents
04/30/2019 PA2 PDF
04/25/2019 PA1 PDF
Date Version Documents
08/05/2019 FN4 PDF
05/01/2019 FN3 PDF
04/29/2019 FN2 PDF
04/24/2019 FN1 PDF
Date Version Documents
09/01/2025 SA1 PDF
09/01/2025 SA2 PDF
Activity Vote Documents
Refer House Bill 19-1329 to the Committee of the Whole. The motion passed on a vote of 10-0. Vote summary
Activity Vote Documents
Refer House Bill 19-1329 to the Committee on Appropriations. The motion passed on a vote of 7-0. Vote summary
Activity Vote Documents
Adopt amendment L.003 The motion passed without objection. Vote summary
Refer House Bill 19-1329, as amended, to the Committee of the Whole. The motion passed on a vote of 11-0. Vote summary
Activity Vote Documents
Adopt amendment L.001 (Attachment A) The motion passed without objection. Vote summary
Refer House Bill 19-1329, as amended, to the Committee on Appropriations. The motion passed on a vote of 10-1. Vote summary
Date Calendar Motion Vote Vote Document
05/03/2019 Third Reading BILL
35
AYE
0
NO
0
OTHER
Vote record
Date Calendar Motion Vote Vote Document
05/01/2019 Third Reading BILL
65
AYE
0
NO
0
OTHER
Vote record
Date Amendment Number Committee/ Floor Hearing Status Documents
04/30/2019 L.004 Second Reading Passed [**] PDF
04/30/2019 L.003 HOU Appropriations Passed [*] PDF
04/24/2019 L.001 HOU Finance Passed [*] PDF
Date Location Action
05/23/2019 Governor Governor Signed
05/16/2019 Senate Signed by the President of the Senate
05/16/2019 House Signed by the Speaker of the House
05/16/2019 Governor Sent to the Governor
05/03/2019 Senate Senate Third Reading Passed - No Amendments
05/02/2019 Senate Senate Second Reading Special Order - Passed - No Amendments
05/02/2019 Senate Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
05/01/2019 Senate Senate Committee on Finance Refer Unamended to Appropriations
05/01/2019 Senate Introduced In Senate - Assigned to Finance
05/01/2019 House House Third Reading Passed - No Amendments
04/30/2019 House House Second Reading Special Order - Passed with Amendments - Committee, Floor
04/30/2019 House House Committee on Appropriations Refer Amended to House Committee of the Whole
04/24/2019 House House Committee on Finance Refer Amended to Appropriations
04/23/2019 House Introduced In House - Assigned to Finance
Effective Date Chapter # Title Documents
05/23/2019 267 Wholesale Sales Agricultural Fertilizer Tax Exempt PDF