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
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Bill History
Date Chamber Action 12/20/2011 House • Filed
1/9/2012 House • Referred to Finance and Tax Committee; Government Operations Appropriations Subcommittee; Economic Affairs Committee -HJ 106
1/10/2012 House • Introduced -HJ 106
3/9/2012 House • Died in Finance and Tax Committee
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HB 1085, Original Filed Version (Current Bill Version) Posted 12/20/2011 at 10:47 AM
Bill Text: PDF Analyses: None Related Bills (4)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 861 Tax on Sales, Use, and Other Transactions Horner Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
Location: In committee/council (FTC)
S 1352 Mail Order Sales Detert Compare Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
Location: In committee/council (CM)
S 1514 (c2) Tax on Sales, Use, and Other Transactions Detert Compare Last Action: 3/9/2012 S Died pending reference review under Rule 4.7(2)
Location: Pending Reference Review
S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
Location: In committee/council (CM)
Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 212.0506 Taxation of service warranties. Page 12 (pdf) 212.0596 Taxation of mail order sales. Page 6 (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 2 (pdf)