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).
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
-
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)
-
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 -
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 AMWeb Page
PDF375522 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:44 AMWeb Page
PDF081930 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:46 AMWeb Page
PDF185382 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:46 AMWeb Page
PDF291208 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:46 AMWeb Page
PDF602396 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:47 AMWeb Page
PDF204688 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:47 AMWeb Page
PDF410184 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
10:47 AMWeb Page
PDF611314 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
11:09 AMWeb Page
PDF112500 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
11:10 AMWeb Page
PDF930236 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
1:26 PMWeb Page
PDF055876 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
1:27 PMWeb Page
PDF824248 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
1:27 PMWeb Page
PDF925356 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
1:27 PMWeb Page
PDF984422 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
1:27 PMWeb Page
PDF343340 - Amendment
Government Efficiency Appropriations
(Campbell)1/26/2005
1:27 PMWeb Page
PDFCommittee 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
Identical bill
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.