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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 87(R)

House Bill 3799

House Author:  Metcalf et al.

Effective:  10-1-21

Senate Sponsor:  Nichols


            House Bill 3799 amends the Tax Code to limit the sales and use tax exemption for items sold by a nonprofit organization at a county fair to items sold at a county fair operated by a county fair association on property owned by the county and to establish a definition of "county fair association" for purposes of the exemption.