HB 165: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Rehwinkel Vasilinda ; (CO-INTRODUCERS) Homan ; Nehr ; Williams
Streamlined Sales and Use Tax Agreement; Revises various provisions of law relating to Streamlined Sales and Use Tax Agreement.
Last Action: 4/30/2010 House - Died in Finance & Tax Council
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/1/2009 | House |
• Filed |
| 10/23/2009 | House |
• Referred to Finance & Tax Council; Full Appropriations Council on Education & Economic Development |
| 3/2/2010 | House |
• Introduced, referred to Finance & Tax Council; Full Appropriations Council on Education & Economic Development -HJ 00022 |
| 4/30/2010 | House |
• Died in Finance & Tax Council |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| S 204 | Streamlined Sales and Use Tax Agreement [WPSC] | Lynn | Similar | Last Action: 4/30/2010 S 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 (38)
| 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. | |
| 212.052 | Research or development costs; exemption. | |
| 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.
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