HB 7097: Tax On Sales, Use, & Other Transactions
GENERAL BILL by Finance and Tax Subcommittee ; Workman
Tax On Sales, Use, & Other Transactions; Revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or from dealer in foreign country; provides that certain persons who make mail order sales & who have nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in certain enumerated activities; specifies that certain dealers are not required to collect & remit sales & use tax unless certain circumstances exist; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption; revises definition of term "dealer"; creates annual sales tax holiday; provides for determining length of such sales tax holiday; provides for permanent reductions in state tax rates imposed on sales, use, & other transactions under specified circumstances; requires that DOR develop tracking system, in consultation with Revenue Estimating Conference, to determine amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect & remit sales taxes but for amendments made by act; requires DOR to submit annual report to Governor & Legislature.
Last Action: 5/3/2013 House - Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
Bill Text: PDF
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Bill History
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HB 7097, Original Filed Version (Current Bill Version) Posted 3/15/2013 at 8:59 AM
Bill Text: PDF Analyses: None Related Bills (8)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 419 Tax On Sales, Use, & Other Transactions Ahern Compare Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
Location: In committee/council (FTSC)
H 497 Small Business Fairness Act Moskowitz Compare Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee
Location: In committee/council (FTSC)
H 505 Streamlined Sales and Use Tax Agreement Rehwinkel Vasilinda Compare Last Action: 5/3/2013 H Died in Finance and Tax Subcommittee
Location: In committee/council (FTSC)
H 5601 Economic Development Finance and Tax Subcommittee Compare Last Action: 4/12/2013 H Laid on Table, companion bill(s) passed, see HB 4013 (Ch. 2013-96), CS/SB 406 (Ch. 2013-42), SB 1500 (Ch. 2013-40)
Location: Laid on Table
S 88 Mail Order Sales Margolis Compare Last Action: 5/3/2013 S Died in Commerce and Tourism
Location: In committee/council (CM)
S 316 (c1) Taxes Detert Compare Last Action: 5/3/2013 S Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39)
Location: In committee/council (AP)
S 406 (e2) Economic Development Gardiner Compare Last Action: 5/20/2013 Chapter No. 2013-42, companion bill(s) passed, see CS/CS/HB 579 (Ch. 2013-198), HB 4013 (Ch. 2013-96), CS/CS/HB 7007 (Ch. 2013-39), SB 1500 (Ch. 2013-40)
Location: Became Law
S 916 (c1) Tax on Sales, Use, and Other Transactions Flores Compare Last Action: 5/3/2013 S Died on Calendar, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
Location: On 2nd Reading Calendar
Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 212.0596 Taxation of mail order sales. Page 2 (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 8 (pdf) 212.0802 Page 12 (pdf)