SB 430: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Lynn ; (CO-INTRODUCERS) Margolis
Streamlined Sales and Use Tax Agreement; Specifying certain facilities that are exempt from the transient rentals tax; providing that an exception relating to food and drink concessionaire services from the tax on the license or rental fee for the use of real property is limited to the space used exclusively for selling and distributing food and drinks; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, motor homes, manufactured homes, modular homes, and mobile homes; authorizing the Department of Revenue to use electronic means to notify dealers of changes in the sales and use tax rates; revising exemptions from the sales and use tax for food and medical products; providing for the registration of sellers, the certification of a person as a certified service provider, and the certification of a software program as a certified automated system by the governing board under the Streamlined Sales and Use Tax Agreement, etc.
Last Action: 3/9/2012 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Budget (BC)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/4/2011 | Senate |
• Filed |
| 11/2/2011 | Senate |
• Referred to Commerce and Tourism; Budget -SJ 39 |
| 1/10/2012 | Senate |
• Introduced -SJ 39 |
| 3/9/2012 | Senate |
• Died in Commerce and Tourism |
Related Bills
| 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) |
|
| 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) |
|
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 147 (pdf) |
| 196.012 | Definitions. | Page 148 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 151 (pdf) |
| 203.01 | Tax on gross receipts for utility and communications services. | Page 152 (pdf) |
| 212.02 | Definitions. | Page 5 (pdf) |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | Page 27 (pdf) |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | Page 28 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 28 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 35 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 40 (pdf) |
| 212.0506 | Taxation of service warranties. | Page 57 (pdf) |
| 212.052 | Research or development costs; exemption. | Page 154 (pdf) |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | Page 58 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 75 (pdf) |
| 212.0596 | Taxation of mail order sales. | Page 164 (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 76 (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 86 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 89 (pdf) |
| 212.081 | Legislative intent. | Page 155 (pdf) |
| 212.094 | Page 108 (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 109 (pdf) |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | Page 156 (pdf) |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. | Page 129 (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 130 (pdf) |
| 212.18 | Administration of law; registration of dealers; rules. | Page 131 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 133 (pdf) |
| 213.052 | Page 138 (pdf) | |
| 213.0521 | Page 139 (pdf) | |
| 213.215 | Page 139 (pdf) | |
| 213.256 | Simplified Sales and Use Tax Administration Act. | Page 140 (pdf) |
| 213.2562 | Page 143 (pdf) | |
| 213.2567 | Page 144 (pdf) | |
| 218.245 | Revenue sharing; apportionment. | Page 157 (pdf) |
| 218.65 | Emergency distribution. | Page 158 (pdf) |
| 288.1045 | Qualified defense contractor and space flight business tax refund program. | Page 160 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 160 (pdf) |
| 288.1169 | International Game Fish Association World Center facility. | Page 162 (pdf) |
| 551.102 | Definitions. | Page 162 (pdf) |
| 790.0655 | Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. | Page 163 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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