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.
Last Action: 3/14/2020 Senate - Died in Appropriations
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Finance and Tax (FT)
- Appropriations (AP)
• Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 14
• On Committee agenda-- Commerce and Tourism, 10/15/19, 9:00 am, 110 Senate Building
• Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 132
• Now in Finance and Tax
• Introduced -SJ 13
• On Committee agenda-- Finance and Tax, 02/13/20, 12:30 pm, 401 Senate Building
• Favorable by Finance and Tax; YEAS 8 NAYS 0 -SJ 324
• Now in Appropriations
• Indefinitely postponed and withdrawn from consideration
• Died in Appropriations
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Bills that have selected provisions that are similar in text.
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.