HB 1181: Revenue-Neutral Tax Reform
GENERAL BILL by Costello ; Corcoran
Revenue-Neutral Tax Reform; Provides for revenue-neutral tax reform by replacing revenue from required local effort school property tax & nonvoted discretionary property taxes with revenue from state sales tax surtax; revises provisions for purposes relating to Streamlined Sales & Use Tax Agreement; deletes application of brackets for calculation of sales & use taxes; creates education surtax on sales & use tax base; provides for method of determining such surtax; revises exemptions from sales & use tax for food & medical products; revises exemption from sales & use tax for drinking water sold in certain containers to limit exemption to water sold in containers of specified size or larger; subjects drinking water sold in containers of specified size or smaller to sales & use tax; provides for entry into agreements with other states to simplify & facilitate compliance with sales tax laws; deletes requirement that district school board levy minimum millage rate necessary to provide district's required local effort; specifies that proceeds from education surtax shall be allocated from State School Trust Fund annually in General Appropriations Act in lieu of revenue that would have been raised from levy of nonvoted operating discretionary millage & certain other millages.
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: PDF
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Bill History
Date Chamber Action 1/3/2012 House • Filed
1/9/2012 House • Referred to Finance and Tax Committee; PreK-12 Appropriations Subcommittee; Appropriations Committee -HJ 116
1/10/2012 House • Introduced -HJ 115
3/9/2012 House • Died in Finance and Tax Committee
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HB 1181, Original Filed Version (Current Bill Version) Posted 1/3/2012 at 8:18 AM
Bill Text: PDF Analyses: None Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 321 Streamlined Sales and Use Tax Agreement Rehwinkel Vasilinda Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
Location: In committee/council (FTC)
S 430 Streamlined Sales and Use Tax Agreement Lynn Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
Location: In committee/council (CM)
Citations - Statutes (45)
Citation Catchline Location in Bill Location In Bill Help 11.45 Definitions; duties; authorities; reports; rules. Page 138 (pdf) 196.012 Definitions. Page 138 (pdf) 202.18 Allocation and disposition of tax proceeds. Page 141 (pdf) 203.01 Tax on gross receipts for utility and communications services. Page 142 (pdf) 212.02 Definitions. Page 8 (pdf) 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 34 (pdf) 212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 35 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 144 (pdf) 212.04 Admissions tax; rate, procedure, enforcement. Page 35 (pdf) 212.05 Sales, storage, use tax. Page 36 (pdf) 212.0502 Page 54 (pdf) 212.0506 Taxation of service warranties. Page 56 (pdf) 212.052 Research or development costs; exemption. Page 149 (pdf) 212.054 Discretionary sales surtax; limitations, administration, and collection. Page 57 (pdf) 212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 150 (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 71 (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 82 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 84 (pdf) 212.094 Page 99 (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 100 (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 153 (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 120 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 121 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 123 (pdf) 213.015 Taxpayer rights. Page 153 (pdf) 213.052 Page 129 (pdf) 213.0521 Page 129 (pdf) 213.215 Page 129 (pdf) 213.256 Simplified Sales and Use Tax Administration Act. Page 131 (pdf) 213.2562 Page 134 (pdf) 213.2567 Page 134 (pdf) 218.245 Revenue sharing; apportionment. Page 155 (pdf) 218.65 Emergency distribution. Page 156 (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) 1002.32 Developmental research (laboratory) schools. Page 174 (pdf) 1011.02 District school boards to adopt tentative budget. Page 174 (pdf) 1011.62 Funds for operation of schools. Page 162 (pdf) 1011.69 Equity in School-Level Funding Act. Page 175 (pdf) 1011.71 District school tax. Page 167 (pdf)