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Glossary of Legislative Terms

CS/SB 56: Streamlined Sales & Use Tax

GENERAL BILL by Government Efficiency Appropriations ; Campbell ; (CO-INTRODUCERS) Lynn

Streamlined Sales & Use Tax; redefines and defines various terms for purposes of sales & use taxes; deletes provisions re rental or lease of motor vehicles; provides for determining location of sale or recharge of prepaid calling arrangements; provides that authority to administer Streamlined Sales & Use Tax Agreement rests with governing board comprised of representatives of member states, etc. Amends Chs. 212, 213; repeals 212.0596(6).

Effective Date: 01/01/2006
 Last Action: 5/6/2005 Senate - Died in Committee on Ways and Means, Link/Iden/Sim/Compare passed, refer to HB 643 (Ch. 2005-197)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    11/16/2004 Senate • Filed
    11/19/2004 Senate • Referred to Government Efficiency Appropriations; Commerce and Consumer Services; Ways and Means
    1/14/2005 Senate • On Committee agenda-- Government Efficiency Appropriations, 01/27/05, 10:30 am, 110-S
    1/27/2005 Senate • CS by Government Efficiency Appropriations; YEAS 4 NAYS 2
    1/31/2005 Senate • Now in Commerce and Consumer Services
    3/8/2005 Senate • Introduced, referred to Government Efficiency Appropriations; Commerce and Consumer Services; Ways and Means -SJ 00010; On Committee agenda-- Government Efficiency Appropriations, 01/27/05, 10:30 am, 110-S; CS by Government Efficiency Appropriations; YEAS 4 NAYS 2 -SJ 00103; CS read first time on 03/08/05 -SJ 00093; Now in Commerce and Consumer Services -SJ 00103
    3/11/2005 Senate • On Committee agenda-- Commerce and Consumer Services, 03/16/05, 9:00 am, 401-S
    3/16/2005 Senate • Favorable by Commerce and Consumer Services; YEAS 7 NAYS 0 -SJ 00227; Now in Ways and Means -SJ 00227
    5/6/2005 Senate • Died in Committee on Ways and Means, Link/Iden/Sim/Compare passed, refer to HB 643 (Ch. 2005-197)

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  • CS/SB 56, Committee Substitute 1 (Current Bill Version) Posted 1/31/2005 at 4:38 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Consumer Services (Post-Meeting) 3/7/2005 (pdf)
    Government Efficiency Appropriations (Post-Meeting) 1/27/2005 (pdf)

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 607 Sales, Use, & Other Transactions Tax Stargel Similar Last Action: 5/6/2005 H Died in Committee on Finance & Tax (FC)
    Location:
    H 643 (e1) Bowen Compare Last Action: 6/10/2005 Approved by Governor; Chapter No. 2005-197
    Location:
    S 696 (c1) Sales Tax Exemption/Farm Equipment Smith Compare Last Action: 5/4/2005 S Placed on Special Order Calendar -SJ 01074; Substituted HB 643 -SJ 00911; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 643 (Ch. 2005-197)
    Location:

    Committee Votes (1)

    Date Committee Result
    3/16/2005 9:00 AM Commerce and Consumer Services 7 Yeas - 0 Nays

    Citations - Statutes (20)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions.
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration.
    212.04 Admissions tax; rate, procedure, enforcement.
    212.05 Sales, storage, use tax.
    212.0506 Taxation of service warranties.
    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.
    212.12 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.
    212.17 Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.
    212.18 Administration of law; registration of dealers; rules.
    213.052
    213.0521
    213.21 Informal conferences; compromises.
    213.256 Simplified Sales and Use Tax Administration Act.
    213.2567

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  • SB 56, Original Filed Version Posted 11/16/2004 at 3:41 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Committee Amendments (16)

    Amendment Sponsor Filed Last Committee Action Format
    973628 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:43 AM     		Web Page
    PDF
    375522 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:44 AM     		Web Page
    PDF
    081930 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:46 AM     		Web Page
    PDF
    185382 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:46 AM     		Web Page
    PDF
    291208 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:46 AM     		Web Page
    PDF
    602396 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:47 AM     		Web Page
    PDF
    204688 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:47 AM     		Web Page
    PDF
    410184 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    10:47 AM     		Web Page
    PDF
    611314 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    11:09 AM     		Web Page
    PDF
    112500 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    11:10 AM     		Web Page
    PDF
    930236 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    1:26 PM     		Web Page
    PDF
    055876 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    1:27 PM     		Web Page
    PDF
    824248 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    1:27 PM     		Web Page
    PDF
    925356 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    1:27 PM     		Web Page
    PDF
    984422 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    1:27 PM     		Web Page
    PDF
    343340 - Amendment
    		Government Efficiency Appropriations
    (Campbell)     		1/26/2005
    1:27 PM     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    1/27/2005 10:30 AM Government Efficiency Appropriations 4 Yeas - 2 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

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