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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.

Effective Date: 1/1/2015
 Last Action: 5/2/2014 House - Died in Finance and Tax Subcommittee
Bill Text: PDF

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  • 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

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  • HB 217, Original Filed Version (Current Bill Version) Posted 10/25/2013 at 10:30 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (2)

    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)     		Track This Bill
    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)     		Track This Bill

    Citations - 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)

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