HB 1085: Tax on Sales, Use, and Other Transactions
GENERAL BILL by Steube
Tax on Sales, Use, and Other Transactions; Revises definition of term "dealer" for purposes relating to collection of tax on sales, use, & other transactions; declares void certain rulings, agreements, or contracts that maintain persons are not dealers required to collect sales & use tax in this state unless Legislature approves ruling, agreement, or contract by specified vote of each house; revises term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to state's power to levy & collect sales & use tax; provides that persons who make mail order sales & have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in enumerated activities; specifies that dealers are not required to collect & remit sales & use tax unless certain circumstances exist; establishes rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax under certain conditions; specifies evidentiary proof that may be submitted to rebut presumption.
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: PDF
• Referred to Finance and Tax Committee; Government Operations Appropriations Subcommittee; Economic Affairs Committee -HJ 106
• Introduced -HJ 106
• Died in Finance and Tax Committee
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