Friday, August 29, 2014

HB 497 - Small Business Fairness Act

General Bill   by Moskowitz
Small Business Fairness Act: Creates "Small Business Fairness Act"; revises certain tax rates imposed on sales price of communications services; revises definition of term "mail order sale" to specifically include sales of tangible personal property ordered via Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state's power to levy & collect sales & use tax; provides that certain persons who make mail order sales & who have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax if they engage in certain activities; specifies that dealer who does not have physical presence in this state is required to collect & remit sales & use tax; provides an exception; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption.
Effective Date: July 1, 2013
Last Event: Died in Finance & Tax Subcommittee on Friday, May 03, 2013 7:16 PM

Referred Committees and Committee Actions

Related Bills

Bill # Subject Relationship
HB 505 Streamlined Sales and Use Tax Agreement Compare
HB 7097 Tax On Sales, Use, & Other Transactions Compare
SB 88 Mail Order Sales Compare
CS/SB 316 Taxes Compare

Bill Text

Staff Analysis

(None Available)

Vote History

(no votes recorded)

Bill History

Event Time Member Committee
Died in Finance & Tax Subcommittee Friday, May 03, 2013 7:16 PM Finance & Tax Subcommittee
1st Reading Tuesday, March 05, 2013 11:59 PM
Now in Finance & Tax Subcommittee Wednesday, January 30, 2013 5:36 PM Finance & Tax Subcommittee
Referred to Economic Affairs Committee Wednesday, January 30, 2013 5:36 PM Economic Affairs Committee
Referred to Economic Development & Tourism Subcommittee Wednesday, January 30, 2013 5:36 PM Economic Development & Tourism Subcommittee
Referred to Finance & Tax Subcommittee Wednesday, January 30, 2013 5:36 PM Finance & Tax Subcommittee
Filed Tuesday, January 22, 2013 11:55 AM Moskowitz

Statutes Referenced by this Bill

202.12
212.0596
202.12001
203.001
 

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