Bill > H0205

This bill provides an exemption from state sales tax on the charges for private investigation services provided by small private investigative agencies. Specifically, it defines a "small private investigative agency" as one that employs three or fewer full-time or part-time employees and had less than $150,000 in charges for private investigation services in the previous calendar year. The Department of Revenue is authorized to adopt emergency rules to implement this tax exemption, which is effective for six months and can be renewed during the process of adopting permanent rules.