SB 1134: Streamlined Sales and Use Tax Agreement [WPSC]
GENERAL BILL by Lynn ; (CO-INTRODUCERS) Detert
Streamlined Sales and Use Tax Agreement [WPSC]; Specifies certain facilities that are exempt from the transient rentals tax. Deletes criteria establishing circumstances under which taxes on the lease or rental of a motor vehicle are due. Limits the $5,000 cap on discretionary sales surtax on the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes. Provides for notice of state sales or use tax changes, etc.
Last Action: 5/2/2009 Senate - Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/2/2009 | Senate |
• Filed |
| 2/12/2009 | Senate |
• Referred to Finance and Tax; Policy & Steering Committee on Ways and Means |
| 3/3/2009 | Senate |
• Introduced, referred to Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00070 |
| 5/2/2009 | Senate |
• Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 329 | Streamlined Sales and Use Tax Agreement | Rehwinkel Vasilinda | Compare | Last Action: 5/2/2009 H Indefinitely postponed and withdrawn from consideration; Died in Committee on Economic Development Policy (EDCA) |
| H 731 | Tax on Sales, Use, and Other Transactions | Bullard | Compare | Last Action: 5/2/2009 H Indefinitely postponed and withdrawn from consideration; Died in Finance & Tax Council |
| H 7159 (e2) | Tax on Sales, Use, and Other Transactions | Bogdanoff | Compare | Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Messages |
| S 2582 | Tax on Sales, Use, and Other Transactions [WPSC] | Deutch | Compare | Last Action: 5/2/2009 S Indefinitely postponed and withdrawn from consideration; Died in Committee on Finance and Tax |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (37)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 11.45 | Definitions; duties; authorities; reports; rules. | |
| 196.012 | Definitions. | |
| 202.18 | Allocation and disposition of tax proceeds. | |
| 203.01 | Tax on gross receipts for utility and communications services. | |
| 212.02 | Definitions. | |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | |
| 212.031 | Tax on rental or license fee for use of real property. | |
| 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. | |
| 212.07 | 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 | ||
| 212.12 | 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. | |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | |
| 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. | |
| 212.18 | Administration of law; registration of dealers; rules. | |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | |
| 213.015 | Taxpayer rights. | |
| 213.052 | ||
| 213.0521 | ||
| 213.215 | ||
| 213.256 | Simplified Sales and Use Tax Administration Act. | |
| 213.2562 | ||
| 213.2567 | ||
| 218.245 | Revenue sharing; apportionment. | |
| 218.65 | Emergency distribution. | |
| 288.1045 | Qualified defense contractor and space flight business tax refund program. | |
| 288.1169 | International Game Fish Association World Center facility. | |
| 551.102 | Definitions. | |
| 790.0655 | Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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.