S399 - Joint Agency Tax Refund (SL 2015-235)

Overview: S.L. 2015-235 allows a joint agency created by interlocal agreement for the purposes of fire protection, police protection, and emergency services to receive a refund of sales and use taxes paid by it. This provision became effective July 1, 2015, and applies to purchases made on or after that date.

The act also directs the Revenue Laws Study Committee to study how the exemption from the motor fuels tax is applied to entities that are comprised of multiple local government units.

Except as otherwise provided, this act became effective September 1, 2015.