AB 276: Revises provisions governing the commerce tax. (BDR 32-192)

Summary

AN ACT relating to taxation; increasing and providing for the adjustment of the gross revenue threshold above which the gross revenue of a business entity is subject to the commerce tax; prohibiting the payment of interest on an overpayment of commerce tax resulting from the use of a gross revenue threshold other than the adjusted threshold calculated and published by the Department of Taxation; and providing other matters properly relating thereto.

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Jun 3, 2025

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