CS/HB 979: Sales Tax Absorption
GENERAL BILL by Ways and Means Committee ; Valdes ; Fine ; (CO-INTRODUCERS) Fernandez-Barquin ; Fischer ; Hart ; Santiago
Sales Tax Absorption; Deletes prohibitions against dealer advertising or holding out to public that he or she will absorb all or part of sales & use tax or will relieve purchaser of all or part of tax; authorizes dealers, subject to specified conditions, to advertise or hold out to public that they will absorb all or part of tax or refund any part thereof to purchaser; revises criminal penalty; provides that certain persons who unlawfully fail to remit absorbed sales taxes are guilty of theft of state funds.
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- Rules (RC)
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Bill History
Date Chamber Action 2/20/2019 House • Filed
2/28/2019 House • Referred to Ways and Means Committee; Business and Professions Subcommittee; Appropriations Committee -HJ 99
3/5/2019 House • Introduced -HJ 99
4/15/2019 House • On Committee agenda-- Ways and Means Committee, 04/17/19, 8:00 am, Morris Hall
4/17/2019 House • CS by Ways and Means Committee; YEAS 16 NAYS 0 -HJ 745
• Pending review of CS under Rule 7.18(c)
• CS by Ways and Means Committee read 1st time -HJ 739
4/18/2019 House • Original reference(s) removed: Business and Professions Subcommittee; Appropriations Committee
• Referred to- Calendar -HJ 757
4/22/2019 House • Placed on Special Order Calendar, 04/25/19
4/25/2019 House • Read 2nd time -HJ 917
• Read 3rd time -HJ 917
• CS passed; YEAS 112 NAYS 0 -HJ 917
4/26/2019 Senate • In Messages
• Referred to Commerce and Tourism; Finance and Tax; Rules -SJ 579
• Received -SJ 579
5/3/2019 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Commerce and Tourism
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CS/HB 979, Committee Substitute 1 (Current Bill Version) Posted 4/17/2019 at 4:27 PM
Bill Text: PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1066 (c1) Sales Tax Absorption Baxley Similar Last Action: 5/3/2019 S Died in Finance and Tax Floor Votes (1)
Date Chamber Result 4/25/2019 11:48 PM House 112 Yeas - 0 Nays Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 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 1 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 4 (pdf) -
HB 979, Original Filed Version Posted 2/20/2019 at 5:04 PM
Bill Text: PDF Analyses: Ways and Means Committee (Post-Meeting) 4/17/2019 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 1066 (c1) Sales Tax Absorption Baxley Similar Last Action: 5/3/2019 S Died in Finance and Tax Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 434391 - Strike All Amendment
Remove everything after the enacting clause and insert:Valdés 4/16/2019
5:50 PMAdopted without Objection
4/17/2019PDF Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 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 1 (pdf)