SB 204: 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 to the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes. Revises exemptions from sales and use tax for food and medical products, etc.
Last Action: 4/30/2010 Senate - Died in Committee on Finance and Tax
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/5/2009 | Senate |
• Filed |
| 12/9/2009 | Senate |
• Referred to Finance and Tax; Policy & Steering Committee on Ways and Means |
| 3/2/2010 | Senate |
• Introduced, referred to Finance and Tax; Policy & Steering Committee on Ways and Means -SJ 00023 |
| 4/30/2010 | Senate |
• Died in Committee on Finance and Tax |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 165 | Streamlined Sales and Use Tax Agreement | Rehwinkel Vasilinda | Similar | Last Action: 4/30/2010 H Died in Finance & Tax Council |
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.
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