General Bill
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 3, 2013 7:16 PM
| Bill #
|
Subject
|
Relationship
|
|
Bill #:
HB 505
|
Subject:
Streamlined Sales and Use Tax Agreement
|
Relationship:
Compare
|
|
Bill #:
HB 7097
|
Subject:
Tax On Sales, Use, & Other Transactions
|
Relationship:
Compare
|
|
Bill #:
SB 88
|
Subject:
Mail Order Sales
|
Relationship:
Compare
|
|
Bill #:
CS/SB 316
|
Subject:
Taxes
|
Relationship:
Compare
|
| Event |
Time |
Member |
Committee |
Ver. |
|
Event:
H Died in Finance & Tax Subcommittee
|
Time:
05/03/2013 - 7:16 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H 1st Reading
|
Time:
03/05/2013 - 11:59 PM
|
Member:
|
Committee:
|
Version:
__
|
|
Event:
H Now in Finance & Tax Subcommittee
|
Time:
01/30/2013 - 5:36 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H Referred to Economic Affairs Committee
|
Time:
01/30/2013 - 5:36 PM
|
Member:
|
Committee:
Economic Affairs Committee
|
Version:
__
|
|
Event:
H Referred to Economic Development & Tourism Subcommittee
|
Time:
01/30/2013 - 5:36 PM
|
Member:
|
Committee:
Economic Development & Tourism Subcommittee
|
Version:
__
|
|
Event:
H Referred to Finance & Tax Subcommittee
|
Time:
01/30/2013 - 5:36 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H Filed
|
Time:
01/22/2013 - 11:55 AM
|
Member:
Moskowitz
|
Committee:
|
Version:
__
|