This bill would exclude the use or purchase of natural gas or liquefied petroleum gas by certain contractors for use or consumption in the construction of a public highway, road, or bridge from the utility gross receipts tax and utility service use tax. This bill would also exempt certain contractors working on a project for the construction of a public highway, road, or bridge from payment of state sales and use taxes on natural gas and liquefied petroleum gas. This bill would also allow counties and municipalities to adopt complimentary local sales and use tax exemptions.

Statutes affected:
Introduced: 40-21-83, 40-21-103