CS/SB 1654: Tax Administration
GENERAL BILL by Commerce and Tourism ; Appropriations
Tax Administration; Requiring certain real property improvements and tangible personal property additions to occur within a specified period in order to qualify for a specified ad valorem tax exemption; providing that charges for the storage of towed vehicles that are impounded by a local, state, or federal law enforcement agency are not taxable; providing monetary and criminal penalties for a dealer’s willful failure to collect certain taxes or fees after receiving notice of such duty to collect from the Department of Revenue, etc.
Effective Date: Except as otherwise expressly provided in this act, this act shall take effect upon becoming a law
Last Action: 4/23/2014 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
Bill Text: Web Page | PDF
Last Action: 4/23/2014 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
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Bill History
Date Chamber Action 3/10/2014 Senate • SPB 7066 submitted as a committee bill (SB 1654) by Appropriations
• Filed
3/11/2014 Senate • Referred to Commerce and Tourism -SJ 239
• Introduced -SJ 238
3/12/2014 Senate • On Committee agenda-- Commerce and Tourism, 03/17/14, 4:30 pm, 110 Senate Office Building
3/17/2014 Senate • CS by- Commerce and Tourism; YEAS 11 NAYS 0 -SJ 305
3/19/2014 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
3/20/2014 Senate • Placed on Calendar, on 2nd reading -SJ 305
• CS by Commerce and Tourism read 1st time -SJ 312
4/11/2014 Senate • Placed on Special Order Calendar, 04/23/14
4/23/2014 Senate • Read 2nd time -SJ 565
• Substituted CS/HB 7081 -SJ 565
• Laid on Table, companion bill(s) passed, see CS/HB 7081 (Ch. 2014-40), HB 5601 (Ch. 2014-38) -SJ 565
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CS/SB 1654, Committee Substitute 1 (Current Bill Version) Posted 4/7/2014 at 12:01 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 7081 (er) Tax Administration Finance and Tax Subcommittee Similar Last Action: 5/14/2014 Chapter No. 2014-40, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Location: Became Law
H 5601 (er) Taxation Finance and Tax Subcommittee Compare Last Action: 5/14/2014 Chapter No. 2014-38, companion bill(s) passed, see CS/CS/HB 805 (Ch. 2014-132), HB 5001 (Ch. 2014-51), CS/HB 7081 (Ch. 2014-40)
Location: Became Law
Citations - Statutes (13)
Citation Catchline Location in Bill Location In Bill Help 196.1995 Economic development ad valorem tax exemption. Page 3 (pdf) 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 4 (pdf) 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 5 (pdf) 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 8 (pdf) 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 10 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 12 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 17 (pdf) 213.0535 Registration Information Sharing and Exchange Program. Page 17 (pdf) 213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 18 (pdf) 213.21 Informal conferences; compromises. Page 19 (pdf) 213.295 Page 19 (pdf) 443.131 Contributions. Page 21 (pdf) 443.141 Collection of contributions and reimbursements. Page 23 (pdf) -
SB 1654, Original Filed Version Posted 3/10/2014 at 3:44 PM
Bill Text: Web Page | PDF Analyses: Appropriations (Post-Meeting) 3/10/2014 (pdf)
Commerce and Tourism (Pre-Meeting) 3/14/2014 (pdf)
Commerce and Tourism (Post-Meeting) 3/19/2014 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 7081 Tax Administration Finance and Tax Subcommittee Similar Last Action: 5/14/2014 Chapter No. 2014-40, companion bill(s) passed, see HB 5601 (Ch. 2014-38)
Location: Became Law
Committee Amendments (2)
Amendment Sponsor Filed Last Committee Action Format 780768 - Amendment
Before line 57 insert:Commerce and Tourism
(Hukill)3/14/2014
4:06 PMReplaced by Committee Substitute
3/17/2014Web Page
PDF269490 - Amendment
Between lines 431 and 432 insert:Commerce and Tourism
(Hukill)3/14/2014
4:06 PMReplaced by Committee Substitute
3/17/2014Web Page
PDFCommittee Votes (1)
Date Committee Result 3/17/2014 4:30 PM Commerce and Tourism 11 Yeas - 0 Nays Citations - Statutes (11)
Citation Catchline Location in Bill Location In Bill Help 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 3 (pdf) 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 3 (pdf) 212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 6 (pdf) 212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 8 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 10 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 15 (pdf) 213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 15 (pdf) 213.21 Informal conferences; compromises. Page 16 (pdf) 213.295 Page 17 (pdf) 443.131 Contributions. Page 19 (pdf) 443.141 Collection of contributions and reimbursements. Page 20 (pdf)