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SB 1086: Sales Tax/Dealers

GENERAL BILL by Sebesta

Sales Tax/Dealers; increases maximum amount of tax remitted by dealer to which dealer's credit applies; repeals provision which imposes additional annual registration fee on dealers who have taxable sales or purchases of $30,000 or more, & which provides for deposit of proceeds of certain fees in Solid Waste Management Trust fund, etc. Amends 212.04,.12,.20, 218.65, 288.1169; repeals 212.18(5),.20(6)(d).

Effective Date: 01/01/2000
 Last Action: 3/10/1999 Senate - Withdrawn from Fiscal Resource; Commerce and Economic Opportunities -SJ 00163; Withdrawn from further consideration -SJ 00163
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    2/8/1999 Senate • Prefiled
    3/2/1999 Senate • Introduced, referred to Fiscal Resource; Commerce and Economic Opportunities -SJ 00074
    3/10/1999 Senate • Withdrawn from Fiscal Resource; Commerce and Economic Opportunities -SJ 00163; Withdrawn from further consideration -SJ 00163

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  • SB 1086, Original Filed Version (Current Bill Version) Posted 8/28/2000 at 9:55 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 473 Sales Tax/Registration Certificate Green Compare Last Action: 2/2/1999 H Withdrawn prior to introduction -HJ 00048
    Location:
    H 649 Sales Tax/Registration Certificate Green Compare Last Action: 4/30/1999 H Died in Committee on Finance & Taxation (FRC)
    Location:
    S 1436 Sales Tax/Registration Certificate Sebesta Compare Last Action: 4/30/1999 S Died in Committee on Fiscal Resource
    Location:

    Citations - Statutes (6)

    Citation Catchline Location in Bill Location In Bill Help
    212.04 Admissions tax; rate, procedure, enforcement.
    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.
    212.18 Administration of law; registration of dealers; rules.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    218.65 Emergency distribution.
    288.1169 International Game Fish Association World Center facility; department duties.

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