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Glossary of Legislative Terms

HB 607: Sales, Use, & Other Transactions Tax

GENERAL BILL by Stargel ; (CO-INTRODUCERS) Altman

Sales, Use, & Other Transactions 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 that authority to administer Streamlined Sales & Use Tax Agreement rests with governing board comprised of representatives of member states, etc. Amends Chs. 212, 213.

Effective Date: 01/01/2006
 Last Action: 5/6/2005 House - Died in Committee on Finance & Tax (FC)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    1/25/2005 House • Filed
    2/7/2005 House • Referred to Finance & Tax (FC); Economic Development, Trade & Banking (CC); Fiscal Council
    3/8/2005 House • Introduced, referred to Finance & Tax (FC); Economic Development, Trade & Banking (CC); Fiscal Council -HJ 00060
    5/6/2005 House • Died in Committee on Finance & Tax (FC)

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  • HB 607, Original Filed Version (Current Bill Version) Posted 1/25/2005 at 12:24 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location
    S 56 (c1) Streamlined Sales & Use Tax Campbell Similar Last Action: 5/6/2005 S Died in Committee on Ways and Means, Link/Iden/Sim/Compare passed, refer to HB 643 (Ch. 2005-197)
    Location:

    Citations - Statutes (18)

    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.
    212.07 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.
    212.094
    212.095 Refunds.
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review.
    212.17 Credits for returned goods, rentals, or admissions; goods acquired for dealer's own use and subsequently resold; additional powers of department.
    212.183 Rules for self-accrual of sales tax.
    213.052
    213.0521
    213.21 Informal conferences; compromises.
    213.256 Simplified Sales and Use Tax Administration Act.
    213.2567

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