SB 126: Sales and Use Tax
GENERAL BILL by Gruters ; (CO-INTRODUCERS) Hooper ; Gainer ; Baxley ; Perry ; Harrell ; Albritton ; Stewart
Sales and Use Tax; Revising the definition of the term “retail sale”; renaming the term “mail order sale” to “remote sale” and revising the definition; revising conditions under which certain dealers are subject to sales tax levies and collection; providing that certain marketplace providers are subject to registration, collection, and remittance requirements for sales taxes, etc.
Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2020
Last Action: 3/14/2020 Senate - Died in Appropriations
Bill Text: Web Page | PDF
Last Action: 3/14/2020 Senate - Died in Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- Appropriations (AP)
Bill History
Date | Chamber | Action |
---|---|---|
8/14/2019 | Senate |
• Filed |
9/3/2019 | Senate |
• Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 14 |
10/7/2019 | Senate |
• On Committee agenda-- Commerce and Tourism, 10/15/19, 9:00 am, 110 Senate Building |
10/15/2019 | Senate |
• Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 132 • Now in Finance and Tax |
1/14/2020 | Senate |
• Introduced -SJ 13 |
2/10/2020 | Senate |
• On Committee agenda-- Finance and Tax, 02/13/20, 12:30 pm, 401 Senate Building |
2/13/2020 | Senate |
• Favorable by Finance and Tax; YEAS 8 NAYS 0 -SJ 324 |
2/14/2020 | Senate |
• Now in Appropriations |
3/14/2020 | Senate |
• Indefinitely postponed and withdrawn from consideration • Died in Appropriations |