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Glossary of Legislative Terms

SB 88: Mail Order Sales

GENERAL BILL by Margolis

Mail Order Sales; Revising the term “mail order sale” to specifically include sales of tangible personal property ordered by Internet; deleting certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state’s power to levy and collect the sales and use tax; 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 if they engage in certain enumerated activities; creating a rebuttable presumption that a dealer is subject to the state’s power to levy and collect the sales or use tax under specified circumstances, etc.

Effective Date: 7/1/2013
 Last Action: 5/3/2013 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Appropriations Subcommittee on Finance and Tax (AFT)
  3. Appropriations (AP)


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Bill History

Date Chamber Action
11/29/2012 Senate • Filed
12/5/2012 Senate • Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 13
3/5/2013 Senate • Introduced -SJ 13
5/3/2013 Senate • Died in Commerce and Tourism