HB 321: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Rehwinkel Vasilinda ; (CO-INTRODUCERS) Berman ; Clemens ; Julien ; Porth
Streamlined Sales and Use Tax Agreement; Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/11/2011 | House |
• Filed |
| 10/28/2011 | House |
• Referred to Finance and Tax Committee; Appropriations Committee -HJ 34 |
| 1/10/2012 | House |
• Introduced -HJ 33 |
| 3/9/2012 | House |
• Died in Finance and Tax Committee |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 1181 | Revenue-Neutral Tax Reform | Costello, Corcoran | 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) |
|
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (39)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 11.45 | Definitions; duties; authorities; reports; rules. | Page 129 (pdf) |
| 196.012 | Definitions. | Page 129 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 132 (pdf) |
| 203.01 | Tax on gross receipts for utility and communications services. | Page 133 (pdf) |
| 212.02 | Definitions. | Page 4 (pdf) |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | Page 29 (pdf) |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | Page 31 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 135 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 31 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 33 (pdf) |
| 212.0506 | Taxation of service warranties. | Page 32 (pdf) |
| 212.052 | Research or development costs; exemption. | Page 140 (pdf) |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | Page 51 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 141 (pdf) |
| 212.0596 | Taxation of mail order sales. | Page 152 (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 65 (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 76 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 78 (pdf) |
| 212.094 | Page 90 (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 91 (pdf) |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | Page 143 (pdf) |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. | Page 144 (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 111 (pdf) |
| 212.18 | Administration of law; registration of dealers; rules. | Page 113 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 115 (pdf) |
| 213.015 | Taxpayer rights. | Page 144 (pdf) |
| 213.052 | Page 120 (pdf) | |
| 213.0521 | Page 120 (pdf) | |
| 213.215 | Page 120 (pdf) | |
| 213.256 | Simplified Sales and Use Tax Administration Act. | Page 122 (pdf) |
| 213.2562 | Page 125 (pdf) | |
| 213.2567 | Page 125 (pdf) | |
| 218.245 | Revenue sharing; apportionment. | Page 146 (pdf) |
| 218.65 | Emergency distribution. | Page 147 (pdf) |
| 288.1045 | Qualified defense contractor and space flight business tax refund program. | Page 148 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 149 (pdf) |
| 288.1169 | International Game Fish Association World Center facility. | Page 150 (pdf) |
| 551.102 | Definitions. | Page 151 (pdf) |
| 790.0655 | Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. | Page 152 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
Identical bill
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."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
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.