CS/SB 1548: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Commerce and Tourism ; Lynn
Streamlined Sales and Use Tax Agreement; Revises definitions. Specifies certain facilities that are exempt from the transient rentals tax. Eliminates the use of brackets in the calculation of sales and use taxes. Provides that an exception relating to food and drink concessionaire services from the tax on the license or rental fee for the use of real property is limited to the space used exclusively for selling and distributing food and drinks. Provides for reduction of the Local Government Half-cent Sales Tax Clearinghouse Trust Fund beginning in 2012, etc.
- Commerce and Tourism (CM)
- Budget (BC)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 3/2/2011 | Senate |
• Filed |
| 3/9/2011 | Senate |
• Referred to Commerce and Tourism; Budget -SJ 174 • Introduced -SJ 174 |
| 3/31/2011 | Senate |
• On Committee agenda-- Commerce and Tourism, 04/05/11, 10:15 am, 401 Senate Office Building |
| 4/5/2011 | Senate |
• CS by Commerce and Tourism; YEAS 5 NAYS 1 -SJ 408 |
| 4/6/2011 | Senate |
• Pending reference review under Rule 4.7(2) - (Committee Substitute) • CS by Commerce and Tourism read 1st time -SJ 411 |
| 4/7/2011 | Senate |
• Now in Budget -SJ 408 |
| 5/7/2011 | Senate |
• Indefinitely postponed and withdrawn from consideration • Died in Budget |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 455 | Streamlined Sales and Use Tax Agreement | Rehwinkel Vasilinda | Compare |
Last Action: 5/7/2011 H Died in Finance and Tax Committee
Location: In committee/council (FTC) |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 1548 Filed | 3/2/2011 1:23 PM | Web Page | PDF |
| S 1548 c1 | 4/6/2011 5:46 PM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
504128 - Amendment Delete line 185 and insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:11 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
|
122442 - Amendment Delete lines 684 - 686 and insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:11 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
|
423136 - Amendment Delete line 1041 and insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:11 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
|
336710 - Amendment Between lines 1810 and 1811 insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:12 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
|
951792 - Amendment Delete line 2859 and insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:12 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
|
499264 - Amendment Delete lines 3134 - 3252 and insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:12 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
|
162128 - Amendment Delete line 3845 and insert: |
Commerce and Tourism (Lynn) |
4/4/2011 12:12 PM |
Replaced by Committee Substitute
4/5/2011 |
Web Page
|
Floor Amendments
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 1548 | Commerce and Tourism (Pre-Meeting) | 4/4/2011 12:10 PM | |
| Bill Analysis | S 1548 | Commerce and Tourism (Post-Meeting) | 4/6/2011 4:41 PM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 1548 Filed | Commerce and Tourism | 4/5/2011 10:15 AM | 5 Yeas - 1 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (39)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 11.45 | Definitions; duties; authorities; reports; rules. | Page 147 (pdf) |
| 196.012 | Definitions. | Page 148 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 151 (pdf) |
| 203.01 | Tax on gross receipts for utility and communications services. | Page 152 (pdf) |
| 212.02 | Definitions. | Page 5 (pdf) |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | Page 27 (pdf) |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | Page 28 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 28 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 35 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 40 (pdf) |
| 212.0506 | Taxation of service warranties. | Page 57 (pdf) |
| 212.052 | Research or development costs; exemption. | Page 154 (pdf) |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | Page 58 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 75 (pdf) |
| 212.0596 | Taxation of mail order sales. | Page 164 (pdf) |
| 212.06 | Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. | Page 76 (pdf) |
| 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. | Page 86 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 89 (pdf) |
| 212.081 | Legislative intent. | Page 156 (pdf) |
| 212.094 | Page 108 (pdf) | |
| 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. | Page 109 (pdf) |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | Page 155 (pdf) |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. | Page 130 (pdf) |
| 212.17 | Credits for returned goods, rentals, or admissions; goods acquired for dealer’s own use and subsequently resold; additional powers of department. | Page 130 (pdf) |
| 212.18 | Administration of law; registration of dealers; rules. | Page 132 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 134 (pdf) |
| 213.052 | Page 139 (pdf) | |
| 213.0521 | Page 139 (pdf) | |
| 213.215 | Page 139 (pdf) | |
| 213.256 | Simplified Sales and Use Tax Administration Act. | Page 141 (pdf) |
| 213.2562 | Page 144 (pdf) | |
| 213.2567 | Page 144 (pdf) | |
| 218.245 | Revenue sharing; apportionment. | Page 157 (pdf) |
| 218.65 | Emergency distribution. | Page 158 (pdf) |
| 288.1045 | Qualified defense contractor and space flight business tax refund program. | Page 160 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 161 (pdf) |
| 288.1169 | International Game Fish Association World Center facility. | Page 162 (pdf) |
| 551.102 | Definitions. | Page 163 (pdf) |
| 790.0655 | Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. | Page 164 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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