HB 861: Tax on Sales, Use, and Other Transactions
GENERAL BILL by Horner ; (CO-INTRODUCERS) Broxson ; Hager ; Julien ; Moraitis ; Nehr ; Nelson ; Pilon
Tax on Sales, Use, and Other Transactions; Revises definition of "mail order sale" to include sale of tangible personal property ordered by Internet for purposes relating to imposition & collection of tax on sales, use, & other transactions; revises conditions, requirements, & criteria that subject dealer to state's power to impose & collect tax on sales, use, & other transactions on mail order sales; specifies that dealer is not required to collect tax on sales, use, & other transactions unless certain circumstances exist relating to retailer; revises definition of term "dealer" for purposes relating to imposition & collection of tax on sales, use, & other transactions from dealers.
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 12/2/2011 House • Filed
12/21/2011 House • Referred to Finance and Tax Committee; Appropriations Committee; Economic Affairs Committee -HJ 83
1/10/2012 House • Introduced -HJ 83
3/9/2012 House • Died in Finance and Tax Committee
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HB 861, Original Filed Version (Current Bill Version) Posted 12/2/2011 at 2:43 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (4)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 1085 Tax on Sales, Use, and Other Transactions Steube Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
Location: In committee/council (FTC)
S 1352 Mail Order Sales Detert Compare Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
Location: In committee/council (CM)
S 1514 (c2) Tax on Sales, Use, and Other Transactions Detert Compare Last Action: 3/9/2012 S Died pending reference review under Rule 4.7(2)
Location: Pending Reference Review
S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
Location: In committee/council (CM)
Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 212.0506 Taxation of service warranties. Page 10 (pdf) 212.0596 Taxation of mail order sales. Page 1 (pdf) 212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 6 (pdf)