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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.

Effective Date: 1/1/2012
 Last Action: 5/7/2011 Senate - Died in Budget
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)

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  • 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    5/7/2011 Senate • Indefinitely postponed and withdrawn from consideration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

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  • CS/SB 1548, Committee Substitute 1 (Current Bill Version) Posted 4/6/2011 at 5:46 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    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)     		Track This Bill

    Citations - 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)

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  • SB 1548, Original Filed Version Posted 3/2/2011 at 1:23 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 4/4/2011 (pdf)
    Commerce and Tourism (Post-Meeting) 4/6/2011 (pdf)

    Related Bills (1)

    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)     		Track This Bill

    Committee Amendments (7)

    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
    PDF
    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
    PDF
    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
    PDF
    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
    PDF
    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
    PDF
    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
    PDF
    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
    PDF

    Committee Votes (1)

    Date Committee Result
    4/5/2011 10:15 AM Commerce and Tourism 5 Yeas - 1 Nays

    Citations - Statutes (39)

    Citation Catchline Location in Bill Location In Bill Help
    11.45 Definitions; duties; authorities; reports; rules. Page 145 (pdf)
    196.012 Definitions. Page 145 (pdf)
    202.18 Allocation and disposition of tax proceeds. Page 148 (pdf)
    203.01 Tax on gross receipts for utility and communications services. Page 149 (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 151 (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 161 (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 88 (pdf)
    212.081 Legislative intent. Page 153 (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 108 (pdf)
    212.13 Records required to be kept; power to inspect; audit procedure. Page 152 (pdf)
    212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 127 (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 127 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 129 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 131 (pdf)
    213.052 Page 136 (pdf)
    213.0521 Page 136 (pdf)
    213.215 Page 137 (pdf)
    213.256 Simplified Sales and Use Tax Administration Act. Page 138 (pdf)
    213.2562 Page 141 (pdf)
    213.2567 Page 141 (pdf)
    218.245 Revenue sharing; apportionment. Page 155 (pdf)
    218.65 Emergency distribution. Page 155 (pdf)
    288.1045 Qualified defense contractor and space flight business tax refund program. Page 157 (pdf)
    288.11621 Spring training baseball franchises. Page 158 (pdf)
    288.1169 International Game Fish Association World Center facility. Page 159 (pdf)
    551.102 Definitions. Page 160 (pdf)
    790.0655 Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. Page 161 (pdf)

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