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Glossary of Legislative Terms

SB 1998: Taxation (RAB)

GENERAL BILL by Thomas

Taxation (RAB); provides for discounts on early tax payments; provides for automatic refunds of overpayments of tax greater than $5; provides for tax notices for lienholders, trustees, & vendees; provides exemption for certain foods, drinks, & other items provided to customers on complimentary basis by dealer who sells food products at retail; directs DOR to develop guidelines for determining taxability of specific products, etc. Amends Chs. 197, 212.

Effective Date: 07/01/1998
 Last Action: 4/16/1998 Senate - Withdrawn from Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00490; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/SB 1686 (Ch. 98-139), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144) -SJ 00490
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    3/3/1998 Senate • Filed
    3/18/1998 Senate • Introduced, referred to Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00190
    3/30/1998 Senate • On Subcommittee agenda-- Ways and Means Subcommittee E (Finance and Tax), 04/02/98, 1:15 pm, Room-B(LL-42) --Temporarily postponed
    4/16/1998 Senate • Withdrawn from Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00490; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/SB 1686 (Ch. 98-139), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144) -SJ 00490

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  • SB 1998, Original Filed Version (Current Bill Version) Posted 3/7/1998 at 2:56 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (10)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 4779 (e1) Taxation Starks Similar Last Action: 5/1/1998 S Died in Messages, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/HB 4413 (Ch. 98-342), CS/SB 1686 (Ch. 98-139), CS/SB 1688 (Ch. 98-140), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144)
    Location:
    H 315 (e2) Fuller Compare Last Action: 6/17/1998 Became Law without Governor's Signature; Chapter No. 98-408; See also CS/SB 1694 (Ch. 98-143)
    Location:
    H 2109 (e1) Taxation Starks Compare Last Action: 3/4/1998 H Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119
    Location:
    S 1040 Sales Tax/Agricultural Hargrett Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
    Location:
    S 1504 (c1) Sales Tax/Food & Drinks Ostalkiewicz Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01136; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408); See also CS/SB 1694 (Ch. 98-143)
    Location:
    S 1686 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-139
    Location:
    S 1690 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-141
    Location:
    S 1692 (e1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-142
    Location:
    S 1694 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-143; See also CS/CS/HB 315 (Ch. 98-408)
    Location:
    S 1696 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-144; See also CS/SB 1688 (Ch. 98-140)
    Location:

    Citations - Statutes (10)

    Citation Catchline Location in Bill Location In Bill Help
    197.162 Discounts; amount and time.
    197.182 Department of Revenue to pass upon and order refunds.
    197.344 Lienholders; receipt of notices and delinquent taxes.
    212.02 Definitions.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax.
    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.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    212.09 Trade-ins deducted.

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