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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.

Effective Date: 7/1/2012
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)

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  • Bill History

    Date Chamber Action
    2/2/2012 Senate • SPB 7206 submitted as a committee bill (SB 2098) by Budget Subcommittee on Finance and Tax
    • Filed
    2/7/2012 Senate • Referred to Commerce and Tourism; Budget -SJ 327
    • Introduced -SJ 327
    3/9/2012 Senate • Died in Commerce and Tourism

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  • SB 2098, Original Filed Version (Current Bill Version) Posted 2/2/2012 at 2:05 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1514 (c2) Tax on Sales, Use, and Other Transactions Detert Similar Last Action: 3/9/2012 S Died pending reference review under Rule 4.7(2)
    Location: Pending Reference Review     		Track This Bill
    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)     		Track This Bill
    H 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)     		Track This Bill
    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)     		Track This Bill

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    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)

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