Staff Analysis of the Legislation
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This legislation: 1) provides an exemption from both state and local sales and use tax for sales to fire districts that have elected governing bodies and are supported, in whole or in part, by ad valorem taxes; 2) provides a limited duration state, but not local, sales tax exemption for qualified job training organizations (Goodwill Stores); 3) authorizes deliquent Homeowner Association fees to be recovered in a tax sale; 4) requires a portion of TAVT be distributed to water and sewer authorities created by local constitutional amendment that levy a millage rate. |
