SB 50 -  Sales and Use Tax

by Gruters (CO-SPONSORS) Perry; Hooper; Torres; Taddeo; Burgess
Expanding the definition of the term “retail sale” to include sales facilitated through a marketplace; defining the terms “remote sale” and “substantial number of remote sales”; providing that every person making a substantial number of remote sales is a dealer for purposes of the sales and use tax; providing that certain marketplace providers are dealers for purposes of the sales and use tax; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances, etc.
Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2021
Last Event: 01/25/21 S Favorable by Commerce and Tourism; YEAS 11 NAYS 0 on Monday, January 25, 2021 3:54 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 01/25/21 2:30 PM
    • Favorable (final action) Votes: Yeas 11   Nays 0
  • Finance and Tax
  • Appropriations

Related Bills

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Commerce and Tourism 1/22/2021 2:09:37 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Favorable by Commerce and Tourism; YEAS 11 NAYS 0 Time: 01/25/2021 - 3:54 PM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 01/25/21, 2:30 pm, 110 Senate Building Time: 01/15/2021 - 3:18 PM Member: Committee: Commerce and Tourism Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations Time: 12/21/2020 - 11:46 AM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 12/18/2020 - 4:04 PM Member: Committee: Version: __