Bills › 91st General Assembly
Relating to the distribution of water exempt from taxation and the use of tax exemption certificates, and providing civil penalties
Sponsored by Sen. Amy Sinclair (R)
Topics:Taxes
Same legislation: HF 329
Where it is now
- Done: IntroducedFebruary 4, 2025
- Done: SubcommitteeFebruary 11, 2025
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Water companies must accept official tax exemption certificates from people who qualify for them. Instead of making customers ask for tax refunds later, companies should apply the exemption directly to the bill. If a water company refuses to accept a valid certificate, they will have to pay a penalty to the state.1
Read the official explanation
This bill relates to the distribution of water exempt from taxation. The bill requires a water utility to accept and retain a valid exemption certificate and shall not unnecessarily require a person who presents a valid exemption certificate to obtain a sales or water service tax refund from the department of revenue rather than receiving the exemption. A water utility that does not accept a valid exemption certificate shall pay a civil penalty to the department of revenue equal to the amount of tax refunded to the person who possessed a valid exemption certificate plus interest. The bill defines “exemption certificate” and “water utility”. The department of revenue is required to adopt rules to administer the bill.
Senate subcommittee
Named February 11, 2025. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
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91st General Assembly