HB 1355 (2004) -  Streamlined Sales and Use Tax Agreement

General Bill by Seiler
Streamlined Sales and Use Tax Agreement: Revises sales and use tax provisions to provide general rules for determining the location of transactions involving the retail sale of tangible personal property, digital goods, or services and for the lease or rental of tangible personal property; requires business purchasers to obtain multiple points of use exemption forms; requires purchasers of direct mail to obtain a direct mail form; revises provisions for exemptions from the sales and use tax for general groceries and medical products and supplies; revises refunding provisions; provides for notice of state sales or use tax rate changes and provides the effective date for state sales and use tax rate changes; provides for simplified sales and use tax administration; provides for administering the Streamlined Sales and Use Tax Agreement by a governing board comprised of representatives of member states; provides for continuing effect of the agreement; provides for annual recertification by member states; provides for registration of sellers, certification of a person as a certified service provider, and certification of a software program as a certified automated system by the governing board under the Streamlined Sales and Use Tax Agreement.
Effective Date: January 1, 2005
Last Event: Died in Committee on Commerce on Friday, April 30, 2004 11:40 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: HB 1685 Subject: Tax on Sales, Use, and Other Transactions Relationship: Similar
Bill #: CS/SB 1072 Subject: Streamlined Sales & Use Tax Relationship: Similar

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Commerce 4/14/2004 7:18:26 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Committee on Commerce Time: 04/30/2004 - 11:40 PM Member: Committee: Commerce Version:
Event: H Workshop bill added to committee agenda Time: 04/12/2004 - 4:23 PM Member: Committee: Commerce Version:
Event: H Now in Commerce Time: 03/04/2004 - 10:41 PM Member: Committee: Commerce Version:
Event: H Bill referred to committee Time: 03/04/2004 - 10:41 PM Member: Committee: Appropriations Version:
Event: H Bill referred to committee Time: 03/04/2004 - 10:41 PM Member: Committee: Subcommittee on Commerce & Local Affairs Appropriations Version:
Event: H Bill referred to committee Time: 03/04/2004 - 10:41 PM Member: Committee: Finance & Tax Version:
Event: H Bill referred to committee Time: 03/04/2004 - 10:41 PM Member: Committee: Commerce Version:
Event: H 1st Reading Time: 03/03/2004 - 1:24 AM Member: Committee: Version:
Event: H Filed timely Time: 02/25/2004 - 3:47 PM Member: Seiler Committee: Version:

Statutes Referenced by this Bill

Statute Other Bill Citations
202.22
212.02 HB 75, HB 1039 CS, HB 1131, HB 1547
212.05
212.054 HB 1279, HB 1991
212.055 HB 43, HB 297, HB 909 CS, HB 1279, HB 1465 CS, HB 1749, HB 2005
212.0596
212.06 HB 1991
212.07
212.08 HB 109, HB 375, HB 617 CS, HB 821, HB 873 CS, HB 1105, HB 1157, HB 1795 CS, HB 1829
212.094
212.095 HB 1147
212.15
212.17
212.183
213.052
213.0521
213.21 HB 1991
213.256
213.2567