SB 818: Streamlined Sales and Use Tax Agreement
GENERAL BILL by Margolis
Streamlined Sales and Use Tax Agreement; Specifying the facilities that are exempt from the transient rentals tax; deleting the application of brackets for the calculation of sales and use taxes; limiting the $5,000 cap on discretionary sales surtax to the sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, and mobile homes; providing criteria to hold purchasers harmless for failure to pay the correct amount of tax; holding sellers harmless for failing to collect a tax at a new rate under certain circumstances; providing for the creation of a taxability matrix, etc.
Last Action: 5/2/2014 Senate - Died in Commerce and Tourism
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Appropriations Subcommittee on Finance and Tax (AFT)
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/3/2014 | Senate |
• Filed |
| 2/6/2014 | Senate |
• Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 66 |
| 3/4/2014 | Senate |
• Introduced -SJ 65 |
| 5/2/2014 | Senate |
• Died in Commerce and Tourism |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 217 | Streamlined Sales and Use Tax Agreement | Rehwinkel Vasilinda | Similar |
Last Action: 5/2/2014 H Died in Finance and Tax Subcommittee
Location: In committee/council (FTSC) |
|
| 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 500 (c1) | Sales, Storage, and Use Tax | Ring | Compare |
Last Action: 3/20/2014 S Withdrawn from further consideration -SJ 303
Location: Withdrawn from consideration |
|
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 123 (pdf) |
| 196.012 | Definitions. | Page 124 (pdf) |
| 202.18 | Allocation and disposition of tax proceeds. | Page 127 (pdf) |
| 203.01 | Tax on gross receipts for utility and communications services. | Page 128 (pdf) |
| 212.02 | Definitions. | Page 4 (pdf) |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | Page 28 (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 130 (pdf) |
| 212.04 | Admissions tax; rate, procedure, enforcement. | Page 30 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 31 (pdf) |
| 212.0506 | Taxation of service warranties. | Page 48 (pdf) |
| 212.052 | Research or development costs; exemption. | Page 135 (pdf) |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | Page 49 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 135 (pdf) |
| 212.0596 | Taxation of mail order sales. | Page 147 (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 62 (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 73 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 74 (pdf) |
| 212.094 | Page 86 (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 87 (pdf) |
| 212.13 | Records required to be kept; power to inspect; audit procedure. | Page 137 (pdf) |
| 212.15 | Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. | Page 139 (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 106 (pdf) |
| 212.18 | Administration of law; registration of dealers; rules. | Page 108 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 110 (pdf) |
| 213.015 | Taxpayer rights. | Page 139 (pdf) |
| 213.052 | Page 115 (pdf) | |
| 213.0521 | Page 115 (pdf) | |
| 213.215 | Page 116 (pdf) | |
| 213.256 | Simplified Sales and Use Tax Administration Act. | Page 117 (pdf) |
| 213.2562 | Page 120 (pdf) | |
| 213.2567 | Page 120 (pdf) | |
| 218.245 | Revenue sharing; apportionment. | Page 140 (pdf) |
| 218.65 | Emergency distribution. | Page 141 (pdf) |
| 288.1045 | Qualified defense contractor and space flight business tax refund program. | Page 143 (pdf) |
| 288.11621 | Spring training baseball franchises. | Page 143 (pdf) |
| 288.1169 | International Game Fish Association World Center facility. | Page 145 (pdf) |
| 551.102 | Definitions. | Page 145 (pdf) |
| 790.0655 | Purchase and delivery of handguns; mandatory waiting period; exceptions; penalties. | Page 146 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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