CS/SB 1072 (2004) -  Streamlined Sales & Use Tax

General Bill by Commerce, Economic Opportunities, and Consumer Services and Campbell
Streamlined Sales & Use Tax: redefines & defines various terms for purposes of sales & use taxes; deletes provisions re rental or lease of motor vehicles; provides for determination of location of sale or recharge of prepaid calling arrangements; provides time for applying changes in local option tax rates; revises provisions re refunds; prescribes additional guidelines & procedures re dealer credits for taxes paid on worthless accounts, etc. Amends Chs. 212, 213.
Effective Date: 01/01/2005
Last Event: Died in Messages on Friday, April 30, 2004 11:40 PM

Referred Committees and Committee Actions

Senate Referrals

  • Finance and Taxation
    • On agenda for: 01/08/04 9:00 AM
    • Favorable (final action) Votes: Yeas 5   Nays 0
  • Comprehensive Planning
    • On agenda for: 02/02/04 2:00 PM
    • Favorable (final action) Votes: Yeas 6   Nays 1
  • Commerce, Economic Opportunities, and Consumer Services
    • On agenda for: 03/02/04 2:30 PM
    • Favorable With Committee Substitute (final action) Votes: Yeas 12   Nays 1

Related Bills

Bill # Subject Relationship
Bill #: HB 1355 Subject: Streamlined Sales and Use Tax Agreement Relationship: Similar
Bill #: HB 1685 Subject: Tax on Sales, Use, and Other Transactions Relationship: Similar

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Commerce, Economic Opportunities, and Consumer Services 3/4/2004 4:20:29 PM
Chamber: Senate Committee: Comprehensive Planning 2/3/2004 12:39:26 PM
Chamber: Senate Committee: Finance and Taxation 1/8/2004 3:44:30 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: Senate Date: 04/22/2004 02:34 PM   Yeas: 26 Nays: 10 Action: Action 2: Vote Detail: Vote [Seq# 31] Barcode:

Bill History

Event Time Member Committee Ver.
Event: H Died in Messages Time: 04/30/2004 - 11:40 PM Member: Committee: Version:
Event: H In Messages Time: 04/23/2004 - 6:46 PM Member: Committee: Version:
Event: S CS passed; YEAS 26 NAYS 10 -SJ 00738 Time: 04/22/2004 - 12:00 AM Member: Committee: Version:
Event: S Read third time -SJ 00738 Time: 04/22/2004 - 12:00 AM Member: Committee: Version:
Event: S Read second time -SJ 00687 Time: 04/21/2004 - 12:00 AM Member: Committee: Version:
Event: S Placed on Special Order Calendar -SJ 00697 Time: 04/21/2004 - 12:00 AM Member: Committee: Version:
Event: S Placed on Calendar, on second reading Time: 04/14/2004 - 12:00 AM Member: Committee: Version:
Event: S Withdrawn from Appropriations -SJ 00566 Time: 04/14/2004 - 12:00 AM Member: Committee: Version:
Event: S On Committee agenda-- Appropriations, 04/15/04, 9:15 am, 412-K Time: 04/12/2004 - 12:00 AM Member: Committee: Version:
Event: S Now in Appropriations Time: 03/31/2004 - 12:00 AM Member: Committee: Version:
Event: S Withdrawn from Appropriations Subcommittee on General Government -SJ 00414 Time: 03/31/2004 - 12:00 AM Member: Committee: Version:
Event: S Now in Appropriations Subcommittee on General Government -SJ 00226 Time: 03/04/2004 - 12:00 AM Member: Committee: Version:
Event: S CS read first time on 03/10/04 -SJ 00241 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S CS by Commerce, Economic Opportunities, and Consumer Services; YEAS 12 NAYS 1 -SJ 00226 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S On Committee agenda-- Commerce, Economic Opportunities, and Consumer Services, 03/02/04, 2:30 pm, 412-K -SJ 00002 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S Now in Commerce, Economic Opportunities, and Consumer Services -SJ 00151 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S Favorable by Comprehensive Planning; YEAS 6 NAYS 1 -SJ 00151 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S On Committee agenda-- Comprehensive Planning, 02/02/04, 2:00 pm, 412-K Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S Now in Comprehensive Planning -SJ 00151 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S Favorable by Finance and Taxation; YEAS 5 NAYS 0 -SJ 00151 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S On Committee agenda-- Finance and Taxation, 01/08/04, 9:00 am, 37-S Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S Introduced, referred to Finance and Taxation; Comprehensive Planning; Commerce, Economic Opportunities, and Consumer Services; Appropriations Subcommittee on General Government; Appropriations -SJ 00061 Time: 03/02/2004 - 12:00 AM Member: Committee: Version:
Event: S Now in Commerce, Economic Opportunities, and Consumer Services Time: 02/03/2004 - 12:00 AM Member: Committee: Version:
Event: S Favorable by Comprehensive Planning; YEAS 6 NAYS 1 Time: 02/02/2004 - 12:00 AM Member: Committee: Version:
Event: S On Committee agenda-- Comprehensive Planning, 02/02/04, 2:00 pm, 412-K Time: 01/26/2004 - 12:00 AM Member: Committee: Version:
Event: S Now in Comprehensive Planning Time: 01/08/2004 - 12:00 AM Member: Committee: Version:
Event: S Favorable by Finance and Taxation; YEAS 5 NAYS 0 Time: 01/08/2004 - 12:00 AM Member: Committee: Version:
Event: S On Committee agenda-- Finance and Taxation, 01/08/04, 9:00 am, 37-S Time: 12/29/2003 - 12:00 AM Member: Committee: Version:
Event: S Referred to Finance and Taxation; Comprehensive Planning; Commerce, Economic Opportunities, and Consumer Services; Appropriations Subcommittee on General Government; Appropriations Time: 12/15/2003 - 12:00 AM Member: Committee: Version:
Event: S Prefiled Time: 12/03/2003 - 12:00 AM Member: Committee: Version:

Statutes Referenced by this Bill

Statute Other Bill Citations
0212.02 CS/CS/SB 2288, SB 2354, SB 2634, SB 2904, CS/CS/SB 2994, SB 3068
0212.05
0212.054 CS/SB 2406
0212.055 CS/SB 340, SB 456, SB 634, CS/SB 1762, CS/SB 2218, CS/SB 2264, CS/SB 2406, CS/SB 2710
0212.0596
0212.06 CS/SB 2218
0212.08 SB 234, CS/CS/SB 330, SB 568, CS/SB 1210, CS/SB 1286, SB 1370, CS/CS/SB 1708, CS/SB 1924, SB 2066, SB 2114, CS/SB 2540, CS/SB 3002
0212.094
0212.095 CS/SB 1678
0212.17
0213.052
0213.0521
0213.21 CS/SB 2218
0213.256
0213.2567