SB 1352 (2012) -  Mail Order Sales

General Bill by Detert
Mail Order Sales: Redefining the term “mail order sale” to include sales ordered through the Internet; defining the term “agent”; providing an exception to provisions that subject a dealer who makes sales through the Internet to requirements to collect sales and use taxes; creating a presumption that a dealer is presumed to be soliciting business through state residents under certain circumstances; requiring a dealer who makes mail order sales and who is not required to collect sales and use taxes to notify purchasers of the duty to submit sales and use taxes to this state, etc.
Effective Date: July 1, 2013, if SJR 1064, or a similar proposed amendment to the State Constitution, is approved by a vote of the electors in the 2012 General Election
Last Event: 03/09/12 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed) on Friday, March 9, 2012 11:59 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
  • Budget
  • Rules

Related Bills

Bill # Subject Relationship
Bill #: CS/SJR 1064 Subject: Tangible Personal Property/Ad Valorem Tax Exemption Relationship: Linked
Bill #: HB 861 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: CS/HJR 1003 Subject: Tangible Personal Property Tax Exemptions Relationship: Compare
Bill #: HB 1085 Subject: Tax on Sales, Use, and Other Transactions 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

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed) Time: 03/09/2012 - 11:59 PM Member: Committee: Version: __
Event: S Introduced -SJ 146 Time: 01/13/2012 - 5:44 PM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Budget; Rules -SJ 146 Time: 01/11/2012 - 11:02 AM Member: Committee: Version: __
Event: S Filed Time: 12/22/2011 - 8:26 AM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.0596 HB 321, SB 430, HB 861, HB 1085, HB 1181, CS/CS/SB 1514, SB 2098
212.05961