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HB 321 (2012) -  Streamlined Sales and Use Tax Agreement

General Bill by Rehwinkel Vasilinda (CO-SPONSORS) Berman; Clemens; Julien; Porth
Streamlined Sales and Use Tax Agreement: Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
Effective Date: January 1, 2013
Last Event: Died in Finance & Tax Committee on Friday, March 9, 2012 11:59 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: HB 1181 Subject: Revenue-Neutral Tax Reform Relationship: Compare
Bill #: SB 430 Subject: Streamlined Sales and Use Tax Agreement Relationship: Compare

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Finance & Tax Committee Time: 03/09/2012 - 11:59 PM Member: Committee: Finance & Tax Committee Version: __
Event: H 1st Reading Time: 01/10/2012 - 11:59 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 10/28/2011 - 3:36 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Referred to Appropriations Committee Time: 10/28/2011 - 3:36 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Finance & Tax Committee Time: 10/28/2011 - 3:36 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Filed Time: 10/11/2011 - 9:34 AM Member: Rehwinkel Vasilinda Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
11.45 SB 430, SB 896, HB 1181, CS/HB 1409, CS/CS/CS/SB 1626, SB 1992, HB 4007, HB 7007*, CS/HB 7119
196.012 SB 76, CS/HB 133, CS/SB 156, SB 430, SB 588, HB 767, SB 896, HB 1181, CS/CS/CS/HB 1263*, HB 1345, HB 1413, HB 7007*
202.18 SB 430, CS/HB 809*, CS/CS/CS/SB 1060*, HB 1181
203.01 SB 430, CS/HB 809*, CS/CS/CS/SB 1060*, HB 1181, HB 5703
212.02 SB 76, SB 430, SB 588, HB 767, HB 907, HB 1181, HB 1345, HB 1413, SB 1832
212.03 SB 218, SB 430, HB 907, HB 1181, CS/CS/SB 1304, HB 1393, SB 1748, SB 1832, SB 1888
212.0306 SB 430, HB 1181
212.031 SB 430, HB 907, HB 1181, SB 1226, HB 1497, SB 1548, SB 1832, HB 4099
212.04 SB 430, HB 907, HB 1181, SB 1832
212.05 SB 430, CS/HB 809*, HB 907, CS/CS/CS/SB 1060*, HB 1181, SB 1832
212.0506 SB 430, HB 861, HB 907, HB 1085, HB 1181, CS/CS/SB 1514*, SB 1832
212.052 SB 430, HB 907, HB 1181, SB 1832
212.054 SB 430, HB 1181
212.055 SB 430, HB 743, CS/SB 980, SB 1074, HB 1181, CS/CS/HB 1343, CS/CS/CS/SB 2094, CS/CS/HB 7117*
212.0596 SB 430, HB 861, HB 1085, HB 1181, SB 1352, CS/CS/SB 1514, SB 2098
212.06 SB 430, HB 861, HB 907, HB 1085, HB 1181, CS/CS/SB 1514, SB 1832, SB 2098
212.07 SB 430, HB 907, HB 1181, CS/CS/SB 1304, SB 1832, CS/HB 7099*
212.08 SB 76, SB 430, SB 588, CS/SB 592, HB 767, HB 821, HB 907, CS/HB 939, HB 953, HB 1071, SB 1072, CS/CS/CS/SB 1108, HB 1109, HB 1181, HB 1201, HB 1213, CS/CS/CS/HB 1263*, CS/CS/SB 1304, HB 1345, CS/SB 1384, CS/SB 1392, HB 1413, SB 1572, SB 1616, CS/SB 1824*, SB 1832, CS/CS/CS/SB 2094, HB 7087*, CS/CS/HB 7117*
212.094 SB 430, HB 1181
212.12 SB 430, HB 907, HB 1181, CS/CS/SB 1304, SB 1832, CS/SB 2068, CS/HB 7099*
212.13 SB 430, HB 1181
212.15 SB 430, HB 1181
212.17 SB 430, HB 1181
212.18 SB 430, HB 1181, CS/CS/SB 1304, CS/HB 7099*
212.20 SB 76, SB 430, CS/HB 595, HB 907, CS/SB 1022, HB 1181, HB 1345, SB 1832, SB 1996*
213.015 HB 1181
213.052 SB 430, HB 1181
213.0521 SB 430, HB 1181
213.215 SB 430, HB 1181
213.256 SB 430, HB 1181
213.2562 SB 430, HB 1181
213.2567 SB 430, HB 1181
218.245 SB 430, HB 1181
218.65 SB 430, HB 1181
288.1045 SB 430, CS/SB 1110, HB 1181, CS/SB 1204, CS/CS/SB 1416, CS/HB 7027*, CS/HB 7041*, CS/HB 7069*
288.11621 SB 430, HB 1181, CS/SB 1204, CS/HB 7041*
288.1169 SB 430, HB 1181
551.102 CS/SB 382, SB 430, HB 487, CS/SB 710, HB 1181, SB 1376
790.0655 SB 430, HB 1181

(*) Not the latest version