Rebate Programs for Retail Sales - Collection of Sales and Use Tax

Senate Bill 1081 (Chapter 650, Acts of 2010)

This Act provides that before a State agency issues a rebate or similar instrument or authorizes a rebate or similar instrument to be issued by a nongovernment entity to reduce the cost of a retail sale of household appliances under a program to promote energy efficiency, the State agency or nongovernment entity must require the buyer of a household appliance to certify that:

• the household appliance was purchased at a retail sale in the State; or
• the buyer paid the applicable State sales and use tax.

This Act takes effect July 1, 2010.