CS/CS/SB 50 (2021) -  Taxation

General Bill by Appropriations and Finance and Tax and Gruters (CO-SPONSORS) Perry; Hooper; Taddeo; Burgess; Ausley; Albritton; Harrell; Stewart; Rouson
Taxation: Citing this act as the “Park Randall ‘Randy’ Miller Act”; revising the definition of the term “retail sale” to include sales facilitated through a marketplace; requiring marketplace providers and persons located outside of this state to remit discretionary sales surtax when delivering tangible personal property to a county imposing a surtax; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances; requiring certain amounts to be deposited into the Unemployment Compensation Trust Fund during specified periods, etc.
SB Substituted for CS/CS/HB 15 By Commerce Committee and Ways & Means Committee and Clemons and LaMarca
Effective Date: 07/01/2021 except as otherwise provided
Last Event: 04/20/21 Chapter No. 2021-2 on Tuesday, April 20, 2021 2:17 PM
Date Available for Final Passage: Friday, April 09, 2021 3:07 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
    • On agenda for: 02/18/21 9:00 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 8   Nays 0
  • Appropriations
    • On agenda for: 03/04/21 11:30 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 18   Nays 0

Related Bills

Bill # Subject Relationship
Bill #: CS/CS/HB 15 Subject: Taxation Relationship: Identical

Bill Text

  • Enrolled
  • Engrossed 2
  • Engrossed 1
    • A 952659 , Eskamani Date Filed: 04/02/21, Line#: 205 House: Failed 04/07/2021 02:41 PM
    • A 639448 , Farmer Date Filed: 04/08/21, Line#: 205 Senate: Withdrawn 4/8/2021 5:07:03 PM
    • A 596577 , Eskamani Date Filed: 04/02/21, Line#: 1443 House: Failed 04/07/2021 02:50 PM
    • A 073047 , Smith, C. Date Filed: 04/02/21, Line#: 1443 House: Failed 04/07/2021 03:00 PM
    • A 642177 , Clemons Date Filed: 04/02/21, Line#: 1466 House: Adopted 04/07/2021 03:07 PM
    • Senate: Concurred 04/08/2021 05:12 PM
    • AH 611966 , Farmer Date Filed: 04/08/21, Line#: 4 Senate: Withdrawn 4/8/2021 5:10:28 PM
    • AH 345744 , Farmer Date Filed: 04/08/21, Line#: 4 Senate: Failed 4/8/2021 5:10:19 PM
    • A 755649 , Eskamani Date Filed: 04/02/21, Line#: 1468 House: Ruled Out of Order 04/07/2021 03:08 PM
    • A 685263 , Eskamani Date Filed: 04/02/21, Line#: 2256 House: Ruled Out of Order 04/07/2021 03:09 PM
    • A 441071 , Smith, C. Date Filed: 04/02/21, Line#: 2256 House: Withdrawn 04/07/2021 02:48 PM
  • Committee Substitute 2
    • D 913612 , Gruters Date Filed: 03/24/21, Line#: 0 Senate: Adopted 3/25/2021 3:07:50 PM
    • AA 130190 , Farmer Date Filed: 03/24/21, Line#: 6 Senate: Withdrawn 3/25/2021 1:52:34 PM
    • AA 108274 , Farmer Date Filed: 03/24/21, Line#: 6 Senate: Withdrawn 3/25/2021 1:53:42 PM
    • AA 790738 , Farmer Date Filed: 03/24/21, Line#: 6 Senate: Withdrawn 3/25/2021 1:54:38 PM
    • AA 279984 , Farmer Date Filed: 03/24/21, Line#: 1298 Senate: Withdrawn 3/25/2021 1:56:27 PM
  • Committee Substitute 1
    • A 300242 , Appropriations, Gruters Date Filed: 03/03/21, Line#: 590 Senate(c): Replaced by Committee Substitute 03/05/2021 09:24 AM
  • Original Filed Version
    • D 418406 , Finance and Tax, Gruters Date Filed: 02/17/21, Line#: 0 Senate(c): Replaced by Committee Substitute 02/18/2021 11:12 AM

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Appropriations 3/8/2021 9:40:31 AM
Chamber: Senate Committee: Appropriations 3/3/2021 11:26:44 AM
Chamber: Senate Committee: Finance and Tax 2/22/2021 11:12:08 AM
Chamber: Senate Committee: Finance and Tax 2/17/2021 10:44:00 AM
Chamber: Senate Committee: Commerce and Tourism 1/26/2021 11:56:45 AM
Chamber: Senate Committee: Commerce and Tourism 1/22/2021 2:09:37 PM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: Senate Date: 03/25/2021 03:07 PM   Yeas: 24 Nays: 16 Action: Amendment Action 2: Vote Detail: Vote [Seq# 13] Barcode:
Chamber: Senate Date: 03/25/2021 03:26 PM   Yeas: 30 Nays: 10 Action: Action 2: Vote Detail: Vote [Seq# 14] Barcode:
Chamber: House Date: 04/08/2021 09:54 AM   Yeas: 93 Nays: 24 Action: Action 2: Passage Vote Detail: Vote [Seq# 67] Barcode:
Chamber: Senate Date: 04/08/2021 05:10 PM   Yeas: 17 Nays: 23 Action: Amendment Action 2: Vote Detail: Vote [Seq# 16] Barcode:
Chamber: Senate Date: 04/08/2021 05:12 PM   Yeas: 27 Nays: 12 Action: Action 2: Vote Detail: Vote [Seq# 17] Barcode:

Bill History

Event Time Member Committee Ver.
Event: Chapter No. 2021-2 Time: 04/20/2021 - 2:17 PM Member: Committee: Version: er
Event: Approved by Governor -SJ 491 Time: 04/19/2021 - 11:01 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor -SJ 467 Time: 04/12/2021 - 10:42 AM Member: Committee: Version: er
Event: S Ordered engrossed, then enrolled -SJ 408 Time: 04/08/2021 - 5:13 PM Member: Committee: Version: e1
Event: S CS passed as amended; YEAS 27 NAYS 12 -SJ 408 Time: 04/08/2021 - 5:12 PM Member: Committee: Version: e1
Event: S Concurred in 1 amendment(s) (642177) -SJ 408 Time: 04/08/2021 - 5:11 PM Member: Committee: Version: e1
Event: S Amendment(s) to House amendment(s) failed (345744) -SJ 400 Time: 04/08/2021 - 5:10 PM Member: Committee: Version: e1
Event: S In returning messages Time: 04/08/2021 - 10:54 AM Member: Committee: Version: e1
Event: H Message sent to senate Time: 04/08/2021 - 10:52 AM Member: Committee: Version: e1
Event: H Immediately certified Time: 04/08/2021 - 10:29 AM Member: Committee: Version: e1
Event: H CS passed as amended; YEAS 93, NAYS 24 Time: 04/08/2021 - 9:53 AM Member: Committee: Version: e1
Event: H Read 3rd time Time: 04/08/2021 - 9:20 AM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 04/07/2021 - 6:50 PM Member: Committee: Version: e1
Event: H Placed on 3rd reading Time: 04/07/2021 - 3:09 PM Member: Committee: Version: e1
Event: H Amendment 685263 ruled out of order Time: 04/07/2021 - 3:09 PM Member: Committee: Version: e1
Event: H Amendment 755649 ruled out of order Time: 04/07/2021 - 3:08 PM Member: Committee: Version: e1
Event: H Amendment 642177 adopted Time: 04/07/2021 - 3:07 PM Member: Committee: Version: e1
Event: H Amendment 073047 Failed Time: 04/07/2021 - 3:00 PM Member: Committee: Version: e1
Event: H Amendment 596577 Failed Time: 04/07/2021 - 2:50 PM Member: Committee: Version: e1
Event: H Amendment 441071 withdrawn Time: 04/07/2021 - 2:48 PM Member: Committee: Version: e1
Event: H Amendment 952659 Failed Time: 04/07/2021 - 2:41 PM Member: Committee: Version: e1
Event: H Read 2nd time Time: 04/07/2021 - 2:08 PM Member: Committee: Version: e1
Event: H Substituted for CS/CS/HB 15 Time: 04/07/2021 - 2:07 PM Member: Committee: Version: e1
Event: H Amendment 073047 filed Time: 04/02/2021 - 4:01 PM Member: Committee: Version: e1
Event: H Amendment 441071 filed Time: 04/02/2021 - 3:58 PM Member: Committee: Version: e1
Event: H Amendment 596577 filed Time: 04/02/2021 - 3:57 PM Member: Committee: Version: e1
Event: H Amendment 685263 filed Time: 04/02/2021 - 3:56 PM Member: Committee: Version: e1
Event: H Amendment 952659 filed Time: 04/02/2021 - 2:24 PM Member: Committee: Version: e1
Event: H Amendment 755649 filed Time: 04/02/2021 - 2:17 PM Member: Committee: Version: e1
Event: H Amendment 642177 filed Time: 04/02/2021 - 1:04 PM Member: Committee: Version: e1
Event: H 1st Reading Time: 04/01/2021 - 8:03 PM Member: Committee: Version: e1
Event: H Bill added to Special Order Calendar (4/7/2021) Time: 04/01/2021 - 5:58 PM Member: Committee: Version: e1
Event: H Bill referred to House Calendar Time: 04/01/2021 - 5:38 PM Member: Committee: Version: e1
Event: H In Messages Time: 03/25/2021 - 4:54 PM Member: Committee: Version: e1
Event: S Immediately certified -SJ 311 Time: 03/25/2021 - 3:29 PM Member: Committee: Version: c2
Event: S CS passed as amended; YEAS 30 NAYS 10 -SJ 311 Time: 03/25/2021 - 3:27 PM Member: Committee: Version: c2
Event: S Read 3rd time -SJ 311 Time: 03/25/2021 - 3:13 PM Member: Committee: Version: c2
Event: S Amendment(s) adopted (913612) -SJ 311 Time: 03/25/2021 - 3:08 PM Member: Committee: Version: c2
Event: S Read 2nd time -SJ 294 Time: 03/25/2021 - 1:46 PM Member: Committee: Version: c2
Event: S Retained on Special Order Calendar -SJ 270 Time: 03/18/2021 - 3:59 PM Member: Committee: Version: c2
Event: S Retained on Special Order Calendar -SJ 238 Time: 03/11/2021 - 2:49 PM Member: Committee: Version: c2
Event: S CS/CS by Appropriations read 1st time -SJ 226 Time: 03/10/2021 - 11:56 AM Member: Committee: Appropriations Version: c2
Event: S Placed on Special Order Calendar, 03/11/21 -SJ 238 Time: 03/08/2021 - 4:55 PM Member: Committee: Version: c2
Event: S Placed on Calendar, on 2nd reading Time: 03/08/2021 - 10:18 AM Member: Committee: Version: c2
Event: S Pending reference review -under Rule 4.7(2) - (Committee Substitute) Time: 03/08/2021 - 10:00 AM Member: Committee: Appropriations Version: c2
Event: S CS/CS by- Appropriations; YEAS 18 NAYS 0 -SJ 192 Time: 03/04/2021 - 1:38 PM Member: Committee: Appropriations Version: c1
Event: S CS by Finance and Tax read 1st time -SJ 160 Time: 03/02/2021 - 7:13 PM Member: Committee: Finance and Tax Version: c1
Event: S Introduced -SJ 38 Time: 03/02/2021 - 11:09 AM Member: Committee: Version: c1
Event: S On Committee agenda-- Appropriations, 03/04/21, 11:30 am, 412 Knott Building Time: 03/01/2021 - 2:32 PM Member: Committee: Appropriations Version: c1
Event: S Now in Appropriations Time: 02/22/2021 - 3:07 PM Member: Committee: Appropriations Version: c1
Event: S Pending reference review under Rule 4.7(2) - (Committee Substitute) Time: 02/22/2021 - 11:19 AM Member: Committee: Finance and Tax Version: c1
Event: S CS by Finance and Tax; YEAS 8 NAYS 0 -SJ 177 Time: 02/18/2021 - 10:08 AM Member: Committee: Finance and Tax Version: __
Event: S On Committee agenda-- Finance and Tax, 02/18/21, 9:00 am, 110 Senate Building Time: 02/08/2021 - 2:50 PM Member: Committee: Finance and Tax Version: __
Event: S Now in Finance and Tax Time: 01/26/2021 - 12:07 PM Member: Committee: Finance and Tax Version: __
Event: S Favorable by Commerce and Tourism; YEAS 11 NAYS 0 -SJ 176 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 -SJ 38 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: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.02 CS/CS/HB 15
212.031 CS/CS/HB 15
212.04 CS/CS/HB 15
212.05 CS/CS/HB 15, CS/HB 365, CS/CS/SB 566, CS/CS/HB 605, CS/SB 950, HB 1039, SB 1230
212.0506 CS/CS/HB 15
212.054 CS/CS/HB 15
212.055 CS/CS/HB 15, HB 749, CS/CS/HB 1537*, SB 1994
212.0596 CS/CS/HB 15
212.05965 CS/CS/HB 15
212.06 CS/CS/HB 15, CS/HB 1241, HB 7061, CS/SB 7068
212.07 CS/CS/HB 15, CS/HB 1241, HB 7061, CS/SB 7068
212.11 CS/CS/HB 15
212.12 CS/CS/HB 15
212.18 CS/CS/HB 15
212.20 CS/CS/HB 15, HB 6011, HB 7061
213.015 CS/CS/HB 15
213.27 CS/CS/HB 15
443.1216 CS/CS/HB 15, HB 207, SB 592, CS/CS/SB 1906
443.131 CS/CS/HB 15, HB 207, SB 592, HB 1467, HB 1617, SB 1838, CS/CS/SB 1906
443.191 CS/CS/HB 15, HB 7061

(*) Not the latest version