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
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
HB 1085, Original Filed Version (Current Bill Version) Posted 12/20/2011 at 10:47 AM
Bill Text: 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)
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Bills that have selected provisions that are similar in text.
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.