CS/SB 1072: Streamlined Sales & Use Tax
GENERAL BILL by Commerce, Economic Opportunities, and Consumer Services ; Campbell
Streamlined Sales & Use Tax; redefines & defines various terms for purposes of sales & use taxes; deletes provisions re rental or lease of motor vehicles; provides for determination of location of sale or recharge of prepaid calling arrangements; provides time for applying changes in local option tax rates; revises provisions re refunds; prescribes additional guidelines & procedures re dealer credits for taxes paid on worthless accounts, etc. Amends Chs. 212, 213.
Effective Date: 01/01/2005
Last Action: 4/30/2004 House - Died in Messages
Bill Text: Web Page | PDF
Last Action: 4/30/2004 House - Died in Messages
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 12/3/2003 Senate • Prefiled
12/15/2003 Senate • Referred to Finance and Taxation; Comprehensive Planning; Commerce, Economic Opportunities, and Consumer Services; Appropriations Subcommittee on General Government; Appropriations
12/29/2003 Senate • On Committee agenda-- Finance and Taxation, 01/08/04, 9:00 am, 37-S
1/8/2004 Senate • Favorable by Finance and Taxation; YEAS 5 NAYS 0; Now in Comprehensive Planning
1/26/2004 Senate • On Committee agenda-- Comprehensive Planning, 02/02/04, 2:00 pm, 412-K
2/2/2004 Senate • Favorable by Comprehensive Planning; YEAS 6 NAYS 1
2/3/2004 Senate • Now in Commerce, Economic Opportunities, and Consumer Services
3/2/2004 Senate • Introduced, referred to Finance and Taxation; Comprehensive Planning; Commerce, Economic Opportunities, and Consumer Services; Appropriations Subcommittee on General Government; Appropriations -SJ 00061; On Committee agenda-- Finance and Taxation, 01/08/04, 9:00 am, 37-S; Favorable by Finance and Taxation; YEAS 5 NAYS 0 -SJ 00151; Now in Comprehensive Planning -SJ 00151; On Committee agenda-- Comprehensive Planning, 02/02/04, 2:00 pm, 412-K; Favorable by Comprehensive Planning; YEAS 6 NAYS 1 -SJ 00151; Now in Commerce, Economic Opportunities, and Consumer Services -SJ 00151; On Committee agenda-- Commerce, Economic Opportunities, and Consumer Services, 03/02/04, 2:30 pm, 412-K -SJ 00002; CS by Commerce, Economic Opportunities, and Consumer Services; YEAS 12 NAYS 1 -SJ 00226; CS read first time on 03/10/04 -SJ 00241
3/4/2004 Senate • Now in Appropriations Subcommittee on General Government -SJ 00226
3/31/2004 Senate • Withdrawn from Appropriations Subcommittee on General Government -SJ 00414; Now in Appropriations
4/12/2004 Senate • On Committee agenda-- Appropriations, 04/15/04, 9:15 am, 412-K
4/14/2004 Senate • Withdrawn from Appropriations -SJ 00566; Placed on Calendar, on second reading
4/21/2004 Senate • Placed on Special Order Calendar -SJ 00697; Read second time -SJ 00687
4/22/2004 Senate • Read third time -SJ 00738; CS passed; YEAS 26 NAYS 10 -SJ 00738
4/23/2004 House • In Messages
4/30/2004 House • Died in Messages
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CS/SB 1072, Committee Substitute 1 (Current Bill Version) Posted 3/4/2004 at 5:05 PM
Bill Text: Web Page | PDF Analyses: Commerce, Economic Opportunities, and Consumer Services (Post-Meeting) 3/4/2004 (pdf)
Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location H 1355 Streamlined Sales & Use Tax Seiler Similar Last Action: 4/30/2004 H Died in Committee on Commerce
Location:H 1685 Sales, Use, & Other Transactions Tax Stargel Similar Last Action: 4/30/2004 H Died in Committee on Commerce
Location:Committee Votes (1)
Date Committee Result 4/15/2004 9:15 AM Appropriations View Vote Record Floor Votes (1)
Date Chamber Result 4/22/2004 2:34 PM Senate 26 Yeas - 10 Nays Citations - Statutes (15)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. 212.05 Sales, storage, use tax. 212.054 Discretionary sales surtax; limitations, administration, and collection. 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. 212.0596 Taxation of mail order sales. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.094 212.095 Refunds. 212.17 Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department. 213.052 213.0521 213.21 Informal conferences; compromises. 213.256 Simplified Sales and Use Tax Administration Act. 213.2567 -
SB 1072, Original Filed Version Posted 12/3/2003 at 11:20 AM
Bill Text: Web Page | PDF Analyses: Comprehensive Planning (Post-Meeting) 1/22/2004 (pdf)
Finance and Taxation (Post-Meeting) 12/18/2003 (pdf)
Committee Votes (3)
Date Committee Result 1/8/2004 9:00 AM Finance and Taxation 5 Yeas - 0 Nays 2/2/2004 2:00 PM Comprehensive Planning 6 Yeas - 1 Nays 3/2/2004 2:30 PM Commerce, Economic Opportunities, and Consumer Services 12 Yeas - 1 Nays Citations - Statutes (15)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. 212.05 Sales, storage, use tax. 212.054 Discretionary sales surtax; limitations, administration, and collection. 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. 212.0596 Taxation of mail order sales. 212.06 Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.094 212.095 Refunds. 212.17 Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department. 213.052 213.0521 213.21 Informal conferences; compromises. 213.256 Simplified Sales and Use Tax Administration Act. 213.2567