General Bill
Streamlined Sales and Use Tax Agreement:
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; limits $5,000 cap on discretionary sales surtax to sale of certain vehicles and homes; provides criteria to determine situs of certain sales; requires purchasers of direct mail to use direct-mail forms; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; 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, 2015
Last Event:
Died in Finance & Tax Subcommittee on Friday, May 2, 2014 10:39 PM
| Bill #
|
Subject
|
Relationship
|
|
Bill #:
HB 857
|
Subject:
Streamlined Sales and Use Tax Agreement
|
Relationship:
Similar
|
|
Bill #:
SB 818
|
Subject:
Streamlined Sales and Use Tax Agreement
|
Relationship:
Similar
|
| Event |
Time |
Member |
Committee |
Ver. |
|
Event:
H Died in Finance & Tax Subcommittee
|
Time:
05/02/2014 - 10:39 PM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H 1st Reading
|
Time:
03/04/2014 - 11:50 PM
|
Member:
|
Committee:
|
Version:
__
|
|
Event:
H Now in Finance & Tax Subcommittee
|
Time:
11/22/2013 - 11:50 AM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H Referred to Appropriations Committee
|
Time:
11/22/2013 - 11:50 AM
|
Member:
|
Committee:
Appropriations Committee
|
Version:
__
|
|
Event:
H Referred to Finance & Tax Subcommittee
|
Time:
11/22/2013 - 11:50 AM
|
Member:
|
Committee:
Finance & Tax Subcommittee
|
Version:
__
|
|
Event:
H Filed
|
Time:
10/25/2013 - 10:30 AM
|
Member:
Rehwinkel Vasilinda
|
Committee:
|
Version:
__
|
| Statute
|
Other Bill Citations
|
|
11.45
|
SB 642,
SB 818,
CS/CS/SB 850,
HB 857,
SB 934,
CS/CS/SB 1226,
CS/CS/CS/HB 1237,
CS/HB 1327,
CS/HB 1383,
CS/CS/SB 1512,
CS/SB 1628,
CS/CS/CS/SB 1632,
CS/HB 5103,
HB 7031,
HB 7129,
HB 7167,
HB 7175
|
|
196.012
|
SB 818,
HB 857
|
|
202.18
|
CS/SB 266,
SB 818,
HB 857
|
|
203.01
|
SB 818,
HB 857,
HB 899,
CS/SB 1076,
HB 5601
|
|
212.02
|
HB 207,
CS/CS/SB 312*,
CS/HB 575,
SB 818,
HB 857,
CS/HB 1383
|
|
212.03
|
SB 818,
HB 857,
CS/SB 1654,
CS/HB 7081
|
|
212.0306
|
SB 818,
HB 857
|
|
212.031
|
HB 11,
SB 176,
SB 818,
HB 857,
HB 1209,
CS/HB 1383,
SB 1422
|
|
212.04
|
HB 231,
SB 330,
SB 818,
HB 857,
SB 938,
SB 966,
HB 1011,
CS/HB 1383,
HB 7133
|
|
212.05
|
CS/SB 500,
SB 712,
SB 818,
HB 847,
HB 857,
HB 899,
SB 966,
HB 1011,
CS/SB 1076,
CS/HB 1383,
HB 5601
|
|
212.0506
|
SB 818,
HB 857,
SB 966,
HB 1011
|
|
212.052
|
SB 818,
HB 857
|
|
212.054
|
SB 818,
HB 857,
HB 899,
CS/SB 1076,
CS/HB 1383
|
|
212.055
|
CS/SB 66,
CS/HB 113,
CS/CS/HB 479,
CS/SB 582,
SB 706,
CS/HB 723,
CS/SB 786,
SB 818,
HB 857,
HB 987,
SB 1102
|
|
212.0596
|
SB 202,
SB 818,
HB 857
|
|
212.06
|
SB 202,
SB 818,
HB 857
|
|
212.07
|
SB 818,
HB 857,
CS/SB 1654,
CS/HB 7081
|
|
212.08
|
HB 207,
HB 229,
HB 257,
CS/CS/SB 312,
CS/HB 357*,
SB 474,
CS/SB 534,
CS/HB 575,
CS/CS/HB 629,
CS/CS/SB 638,
HB 653,
HB 815,
SB 818,
HB 821,
HB 845,
HB 857,
SB 892,
SB 938,
SB 982,
CS/CS/SB 1050*,
SB 1296,
CS/SB 1640,
SB 1734,
HB 5601,
HB 7133
|
|
212.094
|
SB 818,
HB 857
|
|
212.12
|
SB 818,
HB 857,
HB 899,
SB 966,
HB 1011,
CS/SB 1076,
CS/HB 1383,
CS/SB 1654,
HB 5601,
CS/HB 7081
|
|
212.13
|
SB 818,
HB 857
|
|
212.15
|
SB 818,
HB 857
|
|
212.17
|
CS/SB 504,
SB 818,
HB 853,
HB 857,
HB 5601
|
|
212.18
|
SB 818,
HB 857,
CS/SB 1654,
CS/HB 7081
|
|
212.20
|
HB 127,
CS/CS/SB 208,
SB 818,
HB 857,
CS/CS/SB 1216,
CS/HB 1383,
CS/SB 1654,
HB 5601,
CS/HB 7081,
CS/HB 7095
|
|
213.015
|
SB 818,
HB 857
|
|
213.052
|
SB 818,
HB 857
|
|
213.0521
|
SB 818,
HB 857
|
|
213.215
|
SB 818,
HB 857
|
|
213.256
|
SB 818,
HB 857
|
|
213.2562
|
SB 818,
HB 857
|
|
213.2567
|
SB 818,
HB 857
|
|
218.245
|
SB 818,
HB 857
|
|
218.65
|
SB 818,
HB 857,
SB 938,
HB 7133
|
|
288.1045
|
SB 818,
HB 857
|
|
288.11621
|
SB 818,
HB 857,
SB 934,
HB 7129
|
|
288.1169
|
SB 818,
HB 857
|
|
551.102
|
SB 818,
HB 857,
CS/HB 1383
|
|
790.0655
|
SB 818,
HB 857
|
(*) Not the latest version