SB 2098 (2012) -  Tax on Sales, Use, and Other Transactions

General Bill by Budget Subcommittee on Finance and Tax
Tax on Sales, Use, and Other Transactions: Revising the term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; providing that certain persons who make mail order sales and who have a substantial nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities; requiring that the Department of Revenue develop a tracking system, in consultation with the Revenue Estimating Conference, to determine the amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect and remit sales taxes but for the amendments made by the act, etc.
Effective Date: 07/01/2012
Last Event: 03/09/12 S Died in Commerce and Tourism on Friday, March 9, 2012 11:59 PM

PCB committee actions:

  • SPB 7206 recommended by:
    Budget Subcommittee on Finance and Tax
    • On agenda for: 02/02/12   8:30 AM
    • Submitted as Committee Bill (final action)  

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
  • Budget

Related Bills

Bill # Subject Relationship
Bill #: CS/CS/SB 1514 Subject: Tax on Sales, Use, and Other Transactions Relationship: Similar
Bill #: HB 861 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: HB 1085 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: SB 1352 Subject: Mail Order Sales 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 Time: 03/09/2012 - 11:59 PM Member: Committee: Version: __
Event: S Introduced -SJ 327 Time: 02/07/2012 - 6:45 PM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Budget -SJ 327 Time: 02/07/2012 - 10:12 AM Member: Committee: Version: __
Event: S Filed Time: 02/02/2012 - 2:05 PM Member: Committee: Version: __
Event: S SPB 7206 submitted as a committee bill (SB 2098) by Budget Subcommittee on Finance and Tax Time: 02/02/2012 - 2:05 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.0596 HB 321, SB 430, HB 861, HB 1085, HB 1181, SB 1352, CS/CS/SB 1514
212.06 HB 321, SB 430, HB 861, HB 907, HB 1085, HB 1181, CS/CS/SB 1514, SB 1832