General Bill
Tax on Sales, Use, and Other Transactions:
Revises definition of term "dealer" for purposes relating to collection of tax on sales, use, & other transactions; declares void certain rulings, agreements, or contracts that maintain persons are not dealers required to collect sales & use tax in this state unless Legislature approves ruling, agreement, or contract by specified vote of each house; revises term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to state's power to levy & collect sales & use tax; provides that persons who make mail order sales & have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in enumerated activities; specifies that dealers are not required to collect & remit sales & use tax unless certain circumstances exist; establishes rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax under certain conditions; specifies evidentiary proof that may be submitted to rebut presumption.
Effective Date:
July 1, 2012
Last Event:
Died in Finance & Tax Committee on Friday, March 9, 2012 11:59 PM
| Bill #
|
Subject
|
Relationship
|
|
Bill #:
HB 861
|
Subject:
Tax on Sales, Use, and Other Transactions
|
Relationship:
Compare
|
|
Bill #:
SB 1352
|
Subject:
Mail Order Sales
|
Relationship:
Compare
|
|
Bill #:
CS/CS/SB 1514
|
Subject:
Tax on Sales, Use, and Other Transactions
|
Relationship:
Compare
|
|
Bill #:
SB 2098
|
Subject:
Tax on Sales, Use, and Other Transactions
|
Relationship:
Compare
|
| 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:
01/09/2012 - 12:01 PM
|
Member:
|
Committee:
Finance & Tax Committee
|
Version:
__
|
|
Event:
H Referred to Economic Affairs Committee
|
Time:
01/09/2012 - 12:01 PM
|
Member:
|
Committee:
Economic Affairs Committee
|
Version:
__
|
|
Event:
H Referred to Government Operations Appropriations Subcommittee
|
Time:
01/09/2012 - 12:01 PM
|
Member:
|
Committee:
Government Operations Appropriations Subcommittee
|
Version:
__
|
|
Event:
H Referred to Finance & Tax Committee
|
Time:
01/09/2012 - 12:01 PM
|
Member:
|
Committee:
Finance & Tax Committee
|
Version:
__
|
|
Event:
H Filed
|
Time:
12/20/2011 - 10:47 AM
|
Member:
Steube
|
Committee:
|
Version:
__
|
| Statute
|
Other Bill Citations
|
|
212.0506
|
HB 321,
SB 430,
HB 861,
HB 907,
HB 1181,
CS/CS/SB 1514*,
SB 1832
|
|
212.0596
|
HB 321,
SB 430,
HB 861,
HB 1181,
SB 1352,
CS/CS/SB 1514,
SB 2098
|
|
212.06
|
HB 321,
SB 430,
HB 861,
HB 907,
HB 1181,
CS/CS/SB 1514,
SB 1832,
SB 2098
|
(*) Not the latest version