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CS/HB 979: Sales Tax Absorption

GENERAL BILL by Ways and Means Committee ; Valdes ; Fine ; (CO-INTRODUCERS) Fernandez-Barquin ; Fischer ; Hart ; Santiago

Sales Tax Absorption; Deletes prohibitions against dealer advertising or holding out to public that he or she will absorb all or part of sales & use tax or will relieve purchaser of all or part of tax; authorizes dealers, subject to specified conditions, to advertise or hold out to public that they will absorb all or part of tax or refund any part thereof to purchaser; revises criminal penalty; provides that certain persons who unlawfully fail to remit absorbed sales taxes are guilty of theft of state funds.

Effective Date: 7/1/2019
Last Action: 5/3/2019 Senate - Died in Commerce and Tourism
Bill Text: PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Rules (RC)

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  • Bill History

    Date Chamber Action
    2/20/2019 House • Filed
    2/28/2019 House • Referred to Ways and Means Committee; Business and Professions Subcommittee; Appropriations Committee -HJ 99
    3/5/2019 House • Introduced -HJ 99
    4/15/2019 House • On Committee agenda-- Ways and Means Committee, 04/17/19, 8:00 am, Morris Hall
    4/17/2019 House • CS by Ways and Means Committee; YEAS 16 NAYS 0 -HJ 745
    • Pending review of CS under Rule 7.18(c)
    • CS by Ways and Means Committee read 1st time -HJ 739
    4/18/2019 House • Original reference(s) removed: Business and Professions Subcommittee; Appropriations Committee
    • Referred to- Calendar -HJ 757
    4/22/2019 House • Placed on Special Order Calendar, 04/25/19
    4/25/2019 House • Read 2nd time -HJ 917
    • Read 3rd time -HJ 917
    • CS passed; YEAS 112 NAYS 0 -HJ 917
    4/26/2019 Senate • In Messages
    • Referred to Commerce and Tourism; Finance and Tax; Rules -SJ 579
    • Received -SJ 579
    5/3/2019 Senate • Indefinitely postponed and withdrawn from consideration
    • Died in Commerce and Tourism

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  • CS/HB 979, Committee Substitute 1 (Current Bill Version) Posted 4/17/2019 at 4:27 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1066 (c1) Sales Tax Absorption Baxley Similar Last Action: 5/3/2019 S Died in Finance and Tax

    Floor Votes (1)

    Date Chamber Result
    4/25/2019 11:48 PM House 112 Yeas - 0 Nays

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    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 1 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 4 (pdf)

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  • HB 979, Original Filed Version Posted 2/20/2019 at 5:04 PM

    Bill Text:   PDF
    Analyses:   Ways and Means Committee (Post-Meeting) 4/17/2019 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1066 (c1) Sales Tax Absorption Baxley Similar Last Action: 5/3/2019 S Died in Finance and Tax

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    434391 - Strike All Amendment
    Remove everything after the enacting clause and insert:
    Valdés 4/16/2019
    5:50 PM
    Adopted without Objection
    4/17/2019
    PDF

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    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 1 (pdf)

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