General Bill
Tax On Sales, Use, & Other Transactions:
Revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or from dealer in foreign country; provides that certain persons who make mail order sales & who have nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in certain enumerated activities; specifies that certain dealers are not required to collect & remit sales & use tax unless certain circumstances exist; 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; revises definition of term "dealer"; creates annual sales tax holiday; provides for determining length of such sales tax holiday; provides for permanent reductions in state tax rates imposed on sales, use, & other transactions under specified circumstances; requires that DOR develop tracking system, in consultation with Revenue Estimating Conference, to determine amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect & remit sales taxes but for amendments made by act; requires DOR to submit annual report to Governor & Legislature.
Effective Date:
February 1, 2014
Last Event:
Died in Appropriations Committee; companion bill(s) passed, see CS/SB 406 (Ch. 2013-42) on Friday, May 3, 2013 7:16 PM
| Bill #
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Subject
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Relationship
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Bill #:
HB 419
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Subject:
Tax On Sales, Use, & Other Transactions
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Relationship:
Compare
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Bill #:
HB 497
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Subject:
Small Business Fairness Act
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Relationship:
Compare
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Bill #:
HB 505
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Subject:
Streamlined Sales and Use Tax Agreement
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Relationship:
Compare
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Bill #:
HB 5601
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Subject:
Economic Development
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Relationship:
Compare
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Bill #:
SB 88
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Subject:
Mail Order Sales
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Relationship:
Compare
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Bill #:
CS/SB 316
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Subject:
Taxes
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Relationship:
Compare
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Bill #:
CS/SB 406
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Subject:
Economic Development
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Relationship:
Compare
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Bill #:
CS/SB 916
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Subject:
Tax on Sales, Use, and Other Transactions
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Relationship:
Compare
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| Event |
Time |
Member |
Committee |
Ver. |
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Event:
H Died in Appropriations Committee; companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
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Time:
05/03/2013 - 7:16 PM
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Member:
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Committee:
Appropriations Committee
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Version:
__
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Event:
H Now in Appropriations Committee
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Time:
03/20/2013 - 7:29 PM
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Member:
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Committee:
Appropriations Committee
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Version:
__
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Event:
H Referred to Appropriations Committee
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Time:
03/20/2013 - 7:29 PM
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Member:
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Committee:
Appropriations Committee
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Version:
__
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Event:
H 1st Reading
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Time:
03/15/2013 - 4:20 PM
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Member:
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Committee:
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Version:
__
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Event:
H Filed
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Time:
03/15/2013 - 8:59 AM
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Member:
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Committee:
Finance & Tax Subcommittee
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Version:
__
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