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.
Effective Date: 01/01/2011
Last Action: 4/30/2010 House - Died in Finance & Tax Council
Bill Text: Web Page | PDF
Last Action: 4/30/2010 House - Died in Finance & Tax Council
Bill Text: Web Page | PDF
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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
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HB 165, Original Filed Version (Current Bill Version) Posted 11/15/2009 at 12:37 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
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
Location:Citations - 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.