HB 217: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Rehwinkel Vasilinda ; (CO-INTRODUCERS) Berman ; Moraitis ; Pafford ; Rader ; Rangel ; Schwartz ; Watson, C.
Streamlined Sales and Use Tax Agreement; Specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; limits $5,000 cap on discretionary sales surtax to sale of certain vehicles and homes; provides criteria to determine situs of certain sales; requires purchasers of direct mail to use direct-mail forms; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
Last Action: 5/2/2014 House - Died in Finance and Tax Subcommittee
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 10/25/2013 | House |
• Filed |
| 11/22/2013 | House |
• Referred to Finance and Tax Subcommittee; Appropriations Committee -HJ 24 |
| 3/4/2014 | House |
• Introduced -HJ 23 |
| 5/2/2014 | House |
• Died in Finance and Tax Subcommittee |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 857 | Streamlined Sales and Use Tax Agreement | Rouson | Similar |
Last Action: 5/2/2014 H Died in Finance and Tax Subcommittee
Location: In committee/council (FTSC) |
|
| S 818 | Streamlined Sales and Use Tax Agreement | Margolis | Similar |
Last Action: 5/2/2014 S Died in Commerce and Tourism
Location: In committee/council (CM) |
|
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (39)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 11.45 | Definitions; duties; authorities; reports; rules. | Page 129 (pdf) |
| 196.012 | Definitions. | Page 130 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 133 (pdf) |
| 203.01 | Tax on gross receipts for utility and communications services. | Page 133 (pdf) |
| 212.02 | Definitions. | Page 4 (pdf) |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | Page 29 (pdf) |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | Page 30 (pdf) |
| 212.031 | Tax on rental or license fee for use of real property. | Page 135 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 31 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 33 (pdf) |
| 212.0506 | Taxation of service warranties. | Page 32 (pdf) |
| 212.052 | Research or development costs; exemption. | Page 140 (pdf) |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | Page 51 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 141 (pdf) |
| 212.0596 | Taxation of mail order sales. | Page 152 (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 64 (pdf) |
| 212.07 | Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. | Page 76 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 78 (pdf) |
| 212.094 | Page 90 (pdf) | |
| 212.12 | Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. | Page 91 (pdf) |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | Page 143 (pdf) |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. | Page 144 (pdf) |
| 212.17 | Credits for returned goods, rentals, or admissions; goods acquired for dealer’s own use and subsequently resold; additional powers of department. | Page 111 (pdf) |
| 212.18 | Administration of law; registration of dealers; rules. | Page 112 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 114 (pdf) |
| 213.015 | Taxpayer rights. | Page 145 (pdf) |
| 213.052 | Page 120 (pdf) | |
| 213.0521 | Page 120 (pdf) | |
| 213.215 | Page 121 (pdf) | |
| 213.256 | Simplified Sales and Use Tax Administration Act. | Page 122 (pdf) |
| 213.2562 | Page 125 (pdf) | |
| 213.2567 | Page 125 (pdf) | |
| 218.245 | Revenue sharing; apportionment. | Page 146 (pdf) |
| 218.65 | Emergency distribution. | Page 147 (pdf) |
| 288.1045 | Qualified defense contractor and space flight business tax refund program. | Page 148 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 149 (pdf) |
| 288.1169 | International Game Fish Association World Center facility. | Page 150 (pdf) |
| 551.102 | Definitions. | Page 151 (pdf) |
| 790.0655 | Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. | Page 152 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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