Bill > HB1606

This bill provides a sales tax exemption for certain used tangible personal property purchased directly by a consumer from a seller at an auction. Specifically, the bill exempts sales of used tangible personal property, excluding motor vehicles, trailers, boats, or outboard motors, when purchased by a consumer for their own use or consumption, rather than for resale. This sales tax exemption is intended to apply to transactions where a consumer directly purchases used items from a seller at an auction, rather than transactions involving new or used items sold through other retail channels.