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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

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  • SB 88, Original Filed Version (Current Bill Version) Posted 11/29/2012 at 4:15 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    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)     		Track This Bill
    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)     		Track This Bill
    H 7097 Tax On Sales, Use, & Other Transactions Finance and Tax Subcommittee Compare Last Action: 5/3/2013 H Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
    Location: In committee/council (APC)     		Track This Bill
    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)     		Track This Bill

    Citations - Statutes (1)

    Citation Catchline Location in Bill Location In Bill Help
    212.0596 Taxation of mail order sales. Page 1 (pdf)

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