TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES.

Fiscal Impact Statement Bill: HB1804 Bill Subtitle: TO AMEND THE LAW CONCERNING THE LEVY OF THE GROSS RECEIPTS TAX, AS AFFIRMED BY REFERRED ACT 19 OF 1958; TO PROVIDE A SALES TAX EXEMPTION FOR UTILITY VEGETATION LINE MANAGEMENT SERVICES. --------------------------------------------------------------------------------------------------------------------------------------- Sponsors: Rep. Ray and Sen. Petty Basic Change: HB1804 excludes the sale of certain vegetation line management services from sales and use tax. Under current law, the sale of lawn care and landscaping is a taxable service subject to gross receipts tax. Vegetation line management services excluded from tax under the bill can be performed by mechanical or manual means in a substation, utility distribution or transmission line easement, or a right-of-way. Vegetation line management services include: • The services of tree and brush trimming or removal from a floor, side wall, overhead, or structure; • Easement or right-of-way clearing; • Tree, brush, wood waste, or debris removal or disposal; • Chemical or herbicide application or spraying; and • Trimming of vines or vegetation from utility structures. “Brush” is defi