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HB 861: Tax on Sales, Use, and Other Transactions

GENERAL BILL by Horner ; (CO-INTRODUCERS) Broxson ; Hager ; Julien ; Moraitis ; Nehr ; Nelson ; Pilon

Tax on Sales, Use, and Other Transactions; Revises definition of "mail order sale" to include sale of tangible personal property ordered by Internet for purposes relating to imposition & collection of tax on sales, use, & other transactions; revises conditions, requirements, & criteria that subject dealer to state's power to impose & collect tax on sales, use, & other transactions on mail order sales; specifies that dealer is not required to collect tax on sales, use, & other transactions unless certain circumstances exist relating to retailer; revises definition of term "dealer" for purposes relating to imposition & collection of tax on sales, use, & other transactions from dealers.

Effective Date: 7/1/2012
Last Action: 3/9/2012 House - Died in Finance and Tax Committee
Bill Text: Web Page | PDF



Bill History

Date Chamber Action
12/2/2011 House • Filed
12/21/2011 House • Referred to Finance and Tax Committee; Appropriations Committee; Economic Affairs Committee -HJ 83
1/10/2012 House • Introduced -HJ 83
3/9/2012 House • Died in Finance and Tax Committee