SB 202: Tax on Sales, Use, and Other Transactions
GENERAL BILL by Margolis
Tax on Sales, Use, and Other Transactions; Revising the term “mail order sale” to specifically include sales of tangible personal property ordered through the Internet; providing that certain persons who make mail order sales and who have a substantial nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities; creating a rebuttable presumption that a dealer is subject to the state’s power to levy and collect the sales or use tax under specified circumstances, etc.
Effective Date: 7/1/2014
Last Action: 3/26/2014 Senate - Withdrawn from further consideration -SJ 335
Bill Text: Web Page | PDF
Last Action: 3/26/2014 Senate - Withdrawn from further consideration -SJ 335
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 9/25/2013 | Senate |
• Filed |
| 10/8/2013 | Senate |
• Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 25 |
| 3/4/2014 | Senate |
• Introduced -SJ 25 |
| 3/26/2014 | Senate |
• Withdrawn from Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 335 • Withdrawn from further consideration -SJ 335 |