SB 2098: Tax on Sales, Use, and Other Transactions
GENERAL BILL by Budget Subcommittee on Finance and Tax
Tax on Sales, Use, and Other Transactions; Revising the term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; providing that certain persons who make mail order sales and who have a substantial nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities; requiring that the Department of Revenue develop a tracking system, in consultation with the Revenue Estimating Conference, to determine the amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect and remit sales taxes but for the amendments made by the act, etc.
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Budget (BC)
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