SB 88 (2013) -  Mail Order Sales

by Margolis
Revising the term “mail order sale” to specifically include sales of tangible personal property ordered by Internet; deleting certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state’s power to levy and collect the sales and use tax; 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 if they engage in certain enumerated activities; creating a rebuttable presumption that a dealer is subject to the state’s power to levy and collect the sales or use tax under specified circumstances, etc.
Effective Date: 07/01/2013
Last Event: 05/03/13 S Died in Commerce and Tourism on Friday, May 3, 2013 7:16 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
  • Appropriations Subcommittee on Finance and Tax
  • Appropriations

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Commerce and Tourism Time: 05/03/2013 - 7:16 PM Member: Committee: Version: __
Event: S Introduced -SJ 13 Time: 03/05/2013 - 8:18 AM Member: Committee: Version: __
Event: S Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 13 Time: 12/05/2012 - 2:40 PM Member: Committee: Version: __
Event: S Filed Time: 11/29/2012 - 4:16 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.0596 CS/SB 316, HB 497, HB 505, HB 7097