General Bill
Sales and Use Tax:
Revises conditions under which certain dealers are subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides that certain marketplace providers are subject to registration, collection, & remittance requirements for sales taxes; requires marketplace providers to provide certification to marketplace sellers; specifies requirements for marketplace sellers; requires marketplace providers to allow DOR to audit books & records; provides that marketplace seller is liable for sales tax collection & remittance; authorizes marketplace providers & marketplace sellers to enter into agreements to recover certain taxes, interest, & penalties; grants DOR settlement & compromise authority for marketplace sales; deletes authority of DOR to negotiate collection allowance with certain dealers.
Effective Date:
July 1, 2020
Last Event:
Died in Ways & Means Committee on Saturday, March 14, 2020 12:00 AM
Bill #
|
Subject
|
Relationship
|
Bill #:
SB 126
|
Subject:
Sales and Use Tax
|
Relationship:
Similar
|
Event |
Time |
Member |
Committee |
Ver. |
Event:
H Died in Ways & Means Committee
|
Time:
03/14/2020 - 12:00 AM
|
Member:
|
Committee:
Ways & Means Committee
|
Version:
__
|
Event:
H Indefinitely postponed and withdrawn from consideration
|
Time:
03/14/2020 - 12:00 AM
|
Member:
|
Committee:
|
Version:
__
|
Event:
H 1st Reading
|
Time:
01/14/2020 - 11:19 PM
|
Member:
|
Committee:
|
Version:
__
|
Event:
H Now in Ways & Means Committee
|
Time:
09/25/2019 - 3:41 PM
|
Member:
|
Committee:
Ways & Means Committee
|
Version:
__
|
Event:
H Referred to Appropriations Committee
|
Time:
09/25/2019 - 3:41 PM
|
Member:
|
Committee:
Appropriations Committee
|
Version:
__
|
Event:
H Referred to Commerce Committee
|
Time:
09/25/2019 - 3:41 PM
|
Member:
|
Committee:
Commerce Committee
|
Version:
__
|
Event:
H Referred to Ways & Means Committee
|
Time:
09/25/2019 - 3:41 PM
|
Member:
|
Committee:
Ways & Means Committee
|
Version:
__
|
Event:
H Filed
|
Time:
09/12/2019 - 4:51 PM
|
Member:
Clemons
|
Committee:
|
Version:
__
|
Statute
|
Other Bill Citations
|
212.02
|
SB 126,
HB 1021,
HB 1429,
SB 1612
|
212.05
|
SB 126,
CS/CS/HB 377,
CS/SB 818,
CS/CS/CS/SB 998*,
CS/CS/CS/HB 1339*,
SB 7060,
CS/HB 7097
|
212.0596
|
SB 126
|
212.05965
|
SB 126
|
212.06
|
SB 126,
SB 596,
CS/SB 818,
CS/CS/CS/SB 998*,
CS/CS/CS/HB 1339*,
HB 7031
|
212.12
|
SB 126
|
212.18
|
SB 126
|
212.20
|
SB 126,
SB 596,
HB 1369,
HB 6057,
HB 7031,
CS/HB 7097*
|
213.27
|
|
(*) Not the latest version