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)
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3/14/2020 Senate • Indefinitely postponed and withdrawn from consideration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
SB 126, Original Filed Version (Current Bill Version) Posted 8/14/2019 at 12:45 PM
Bill Text: Web Page | PDF Analyses: Commerce and Tourism (Pre-Meeting) 10/14/2019 (pdf)
Commerce and Tourism (Post-Meeting) 10/15/2019 (pdf)
Finance and Tax (Pre-Meeting) 2/12/2020 (pdf)
Finance and Tax (Post-Meeting) 2/13/2020 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 159 Sales and Use Tax Clemons Similar Last Action: 3/14/2020 H Died in Ways and Means Committee
Committee Votes (2)
Date Committee Result 10/15/2019 9:00 AM Commerce and Tourism 5 Yeas - 0 Nays 2/13/2020 12:30 PM Finance and Tax 8 Yeas - 0 Nays
Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 212.02 Definitions. Page 2 (pdf) 212.05 Sales, storage, use tax. Page 3 (pdf) 212.0596 Taxation of mail order sales. Page 21 (pdf) 212.05965 Page 25 (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 30 (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 34 (pdf) 212.18 Administration of law; registration of dealers; rules. Page 35 (pdf) 212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 36 (pdf)
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