SB 202: Tax on Sales, Use, and Other Transactions
GENERAL BILL by Margolis
Tax on Sales, Use, and Other Transactions; Revising the term “mail order sale” to specifically include sales of tangible personal property ordered through the Internet; 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 when 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: 7/1/2014
Last Action: 3/26/2014 Senate - Withdrawn from further consideration -SJ 335
Bill Text: Web Page | PDF
Last Action: 3/26/2014 Senate - Withdrawn from further consideration -SJ 335
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 9/25/2013 Senate • Filed
10/8/2013 Senate • Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 25
3/4/2014 Senate • Introduced -SJ 25
3/26/2014 Senate • Withdrawn from Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 335
• Withdrawn from further consideration -SJ 335
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SB 202, Original Filed Version (Current Bill Version) Posted 9/25/2013 at 10:12 AM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 212.0596 Taxation of mail order sales. Page 1 (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 7 (pdf)