General Bill
Tax on Sales, Use, and Other Transactions:
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; authorizes sanctions for noncompliance by a member state; 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; requires the Revenue Estimating conference to determine net increases in sales and use taxes under the agreement; provides for deposit of such net increases into the Working Capital Fund and appropriations of such funds; specifies uses of such net increases; provides for reductions by the Legislature in the sales and use tax; provides for subsequent transfers of net increases in the sales and use tax, appropriations of such funds, and further reductions in the sales and use tax.
Effective Date:
January 1, 2006.
Last Event:
Died in Finance & Tax Committee on Friday, May 6, 2005 11:49 PM
| Bill #
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Subject
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Relationship
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|
Bill #:
CS/SB 56
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Subject:
Streamlined Sales & Use Tax
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Relationship:
Similar
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| Event |
Time |
Member |
Committee |
Ver. |
|
Event:
H Died in Finance & Tax Committee
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Time:
05/06/2005 - 11:49 PM
|
Member:
|
Committee:
Finance & Tax Committee
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Version:
|
|
Event:
H 1st Reading
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Time:
03/08/2005 - 10:57 PM
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Member:
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Committee:
|
Version:
__
|
|
Event:
H Now in Finance & Tax Committee
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Time:
02/07/2005 - 10:35 AM
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Member:
|
Committee:
Finance & Tax Committee
|
Version:
|
|
Event:
H Bill referred to committee
|
Time:
02/07/2005 - 10:35 AM
|
Member:
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Committee:
Fiscal Council
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Version:
|
|
Event:
H Bill referred to committee
|
Time:
02/07/2005 - 10:35 AM
|
Member:
|
Committee:
Economic Development, Trade & Banking Committee
|
Version:
|
|
Event:
H Bill referred to committee
|
Time:
02/07/2005 - 10:35 AM
|
Member:
|
Committee:
Finance & Tax Committee
|
Version:
|
|
Event:
H Filed
|
Time:
01/25/2005 - 12:05 PM
|
Member:
Stargel
|
Committee:
|
Version:
|
| Statute
|
Other Bill Citations
|
|
202.22
|
|
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212.02
|
HB 383,
HB 661,
HB 963,
HB 1717,
HB 1725
|
|
212.05
|
HB 1813
|
|
212.054
|
HB 1859
|
|
212.055
|
HB 55 CS,
HB 779 CS,
HB 1647,
HB 1807
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212.0596
|
|
|
212.06
|
HB 1813
|
|
212.07
|
|
|
212.08
|
HB 15,
HB 27,
HB 81 CS,
HB 467,
HB 503 CS,
HB 573 CS,
HB 643,
HB 805,
HB 891 CS,
HB 1123 CS,
HB 1225,
HB 1313 CS,
HB 1597,
HB 1649,
HB 1717,
HB 1725,
HB 1859
|
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212.094
|
|
|
212.095
|
|
|
212.15
|
|
|
212.17
|
|
|
212.183
|
|
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213.052
|
|
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213.0521
|
|
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213.21
|
HB 1807,
HB 1813
|
|
213.256
|
|
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213.2567
|
|