General Bill
Sales and Use Tax:
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
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Commerce and Tourism
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On agenda for:
01/25/21
2:30 PM
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Favorable (final action)
Votes: Yeas
11 Nays 0
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Finance and Tax
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Appropriations
| Bill #
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Subject
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Relationship
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Bill #:
HB 15
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Subject:
Sales and Use Tax
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Relationship:
Compare
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| Event |
Time |
Member |
Committee |
Ver. |
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Event:
S Favorable by Commerce and Tourism; YEAS 11 NAYS 0
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Time:
01/25/2021 - 3:54 PM
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Member:
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Committee:
Commerce and Tourism
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Version:
__
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Event:
S On Committee agenda-- Commerce and Tourism, 01/25/21, 2:30 pm, 110 Senate Building
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Time:
01/15/2021 - 3:18 PM
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Member:
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Committee:
Commerce and Tourism
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Version:
__
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Event:
S Referred to Commerce and Tourism; Finance and Tax; Appropriations
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Time:
12/21/2020 - 11:46 AM
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Member:
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Committee:
Commerce and Tourism
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Version:
__
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Event:
S Filed
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Time:
12/18/2020 - 4:04 PM
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Member:
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Committee:
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Version:
__
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