HB 15 -  Sales and Use Tax

by Clemons and LaMarca (CO-SPONSORS) Bell; Benjamin; Fernandez-Barquin; Grieco; Hinson; Robinson, W.; Skidmore; Smith, D.; Tant
Revises conditions for certain dealers subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides 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; removes authority of DOR to negotiate collection allowance with certain dealers.
Effective Date: July 1, 2021
Last Event: Now in Ways & Means Committee on Friday, January 15, 2021 10:39 AM

Referred Committees and Committee Actions

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Now in Ways & Means Committee Time: 01/15/2021 - 10:39 AM Member: Committee: Ways & Means Committee Version: __
Event: H Referred to Commerce Committee Time: 01/15/2021 - 10:39 AM Member: Committee: Commerce Committee Version: __
Event: H Referred to Ways & Means Committee Time: 01/15/2021 - 10:39 AM Member: Committee: Ways & Means Committee Version: __
Event: H Filed Time: 11/30/2020 - 10:22 AM Member: Clemons Committee: Version: __