SB 1352: Mail Order Sales
GENERAL BILL by Detert
Mail Order Sales; Redefining the term “mail order sale” to include sales ordered through the Internet; defining the term “agent”; providing an exception to provisions that subject a dealer who makes sales through the Internet to requirements to collect sales and use taxes; creating a presumption that a dealer is presumed to be soliciting business through state residents under certain circumstances; requiring a dealer who makes mail order sales and who is not required to collect sales and use taxes to notify purchasers of the duty to submit sales and use taxes to this state, etc.
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Budget (BC)
- Rules (RC)
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Bill History
Date Chamber Action 12/22/2011 Senate • Filed
1/11/2012 Senate • Referred to Commerce and Tourism; Budget; Rules -SJ 146
1/13/2012 Senate • Introduced -SJ 146
3/9/2012 Senate • Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
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SB 1352, Original Filed Version (Current Bill Version) Posted 12/22/2011 at 8:25 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (6)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1064 (c1) Tangible Personal Property/Ad Valorem Tax Exemption Detert Linked Last Action: 3/8/2012 S Laid on Table, companion bill(s) passed, see CS/HJR 1003 (Passed) -SJ 997
Location: Laid on TableH 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)H 1003 (er) Tangible Personal Property Tax Exemptions Eisnaugle Compare Last Action: 4/6/2012 Signed by Officers and filed with Secretary of State
Location: Filed with Secretary of StateH 1085 Tax on Sales, Use, and Other Transactions Steube Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
Location: In committee/council (FTC)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 ReviewS 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 (2)
Citation Catchline Location in Bill Location In Bill Help 212.0596 Taxation of mail order sales. Page 1 (pdf) 212.05961 Page 7 (pdf)