General Bill
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, 2014
Last Event:
Died in Finance & Tax Subcommittee on Friday, May 3, 2013 7:16 PM
| Bill #
|
Subject
|
Relationship
|
|
Bill #:
HB 497
|
Subject:
Small Business Fairness Act
|
Relationship:
Compare
|
|
Bill #:
HM 1293
|
Subject:
Streamlined Sales and Use Tax Agreement
|
Relationship:
Compare
|
|
Bill #:
HB 7097
|
Subject:
Tax On Sales, Use, & Other Transactions
|
Relationship:
Compare
|
|
Bill #:
SB 88
|
Subject:
Mail Order Sales
|
Relationship:
Compare
|
|
Bill #:
CS/SB 316
|
Subject:
Taxes
|
Relationship:
Compare
|
| Event |
Time |
Member |
Committee |
Ver. |
|
Event:
H Died in Finance & Tax Subcommittee
|
Time:
05/03/2013 - 7:16 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H 1st Reading
|
Time:
03/05/2013 - 11:59 PM
|
Member:
|
Committee:
|
Version:
__
|
|
Event:
H Now in Finance & Tax Subcommittee
|
Time:
02/06/2013 - 4:45 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H Referred to Appropriations Committee
|
Time:
02/06/2013 - 4:45 PM
|
Member:
|
Committee:
Appropriations Committee
|
Version:
__
|
|
Event:
H Referred to Finance & Tax Subcommittee
|
Time:
02/06/2013 - 4:45 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H Filed
|
Time:
01/22/2013 - 4:42 PM
|
Member:
Rehwinkel Vasilinda
|
Committee:
|
Version:
__
|
| Statute
|
Other Bill Citations
|
|
11.45
|
HB 325,
CS/SB 690,
SB 766,
CS/CS/SB 1132,
SB 1208,
CS/CS/SB 1720,
CS/CS/SB 1722,
CS/HB 5101,
CS/CS/HB 7057,
HB 7069,
CS/CS/HB 7127,
CS/HB 7165
|
|
196.012
|
CS/CS/HB 277,
HB 475,
CS/CS/HB 531*,
CS/SB 1064
|
|
202.18
|
HB 303,
HB 325,
SB 1208,
SB 1422
|
|
203.01
|
HB 303,
SB 1422
|
|
212.02
|
HB 475
|
|
212.03
|
CS/SB 1828
|
|
212.0306
|
|
|
212.031
|
SB 122,
HB 629,
SB 656,
HB 765
|
|
212.04
|
CS/HB 219
|
|
212.05
|
SB 290,
CS/HB 423,
HB 435,
CS/CS/SB 960,
SB 1710,
HB 4055
|
|
212.0506
|
|
|
212.052
|
|
|
212.054
|
SB 1176
|
|
212.055
|
CS/CS/SB 560,
CS/CS/HB 579,
CS/SB 1052,
HB 1081,
CS/CS/SB 1132*,
SB 1176,
CS/CS/HB 1295,
HB 1395,
CS/CS/SB 1718
|
|
212.0596
|
SB 88,
CS/SB 316,
HB 497,
HB 7097
|
|
212.06
|
CS/SB 316,
HB 7097
|
|
212.07
|
CS/SB 1828,
CS/HB 7105
|
|
212.08
|
CS/SB 316,
CS/HB 391,
CS/SB 406,
CS/HB 415*,
CS/HB 423,
SB 432,
CS/CS/HB 437*,
HB 475,
CS/SB 518,
CS/CS/SB 554*,
CS/CS/SB 560,
CS/CS/HB 579,
HB 661,
CS/CS/SB 928*,
CS/CS/SB 960,
HB 965,
CS/CS/SB 1024,
CS/CS/SB 1132*,
SB 1386,
CS/CS/SB 1458,
SB 1604,
HB 4055,
HB 5601,
CS/CS/HB 7007,
CS/CS/HB 7125
|
|
212.094
|
CS/CS/HB 1049,
CS/SB 1394
|
|
212.12
|
HB 99,
HB 1023,
CS/SB 1280,
CS/SB 1828,
CS/HB 7105
|
|
212.13
|
|
|
212.15
|
|
|
212.17
|
HB 825,
SB 1006
|
|
212.18
|
CS/SB 1828,
CS/HB 7105
|
|
212.20
|
CS/CS/HB 165,
CS/CS/CS/SB 306,
HB 325,
CS/SB 406,
CS/HB 721,
CS/SB 922,
HB 1029,
CS/CS/HB 1049,
SB 1156,
SB 1208,
CS/SB 1394,
CS/SB 1828,
HB 5601
|
|
213.015
|
|
|
213.052
|
|
|
213.0521
|
|
|
213.215
|
|
|
213.256
|
|
|
213.2562
|
|
|
213.2567
|
|
|
218.245
|
HB 325,
SB 1208
|
|
218.65
|
HB 325,
SB 1208
|
|
288.1045
|
SB 236,
HB 303,
CS/SB 406,
CS/SB 518,
SB 994,
SB 1422,
HB 4013,
HB 5601,
HB 7077
|
|
288.11621
|
CS/CS/HB 165,
CS/CS/CS/SB 306*,
HB 325,
SB 1208
|
|
288.1169
|
HB 325,
SB 1208
|
|
551.102
|
|
|
790.0655
|
HB 1229,
SB 1678
|
(*) Not the latest version