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)
SB 818, Original Filed Version (Current Bill Version) Posted 2/3/2014 at 11:18 AM
Bill Text: Web Page | PDF Analyses: None
Related Bills (3)
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S 500 (c1) Sales, Storage, and Use Tax Ring Compare Last Action: 3/20/2014 S Withdrawn from further consideration -SJ 303
Location: Withdrawn from consideration
Citations - 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)
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