HB 159: Sales and Use Tax
GENERAL BILL by Clemons ; (CO-INTRODUCERS) Bell ; Beltran ; Fernandez-Barquin ; Fitzenhagen ; Grieco ; Killebrew ; LaMarca ; McClain ; Plasencia ; Raschein ; Robinson ; Roth ; Sabatini ; Smith, D. ; Stone ; Watson, C.
Sales and Use Tax; Revises conditions under which certain dealers are subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides that certain marketplace providers are subject to registration, collection, & remittance requirements for sales taxes; requires marketplace providers to provide certification to marketplace sellers; specifies requirements for marketplace sellers; requires marketplace providers to allow DOR to audit books & records; provides that marketplace seller is liable for sales tax collection & remittance; authorizes marketplace providers & marketplace sellers to enter into agreements to recover certain taxes, interest, & penalties; grants DOR settlement & compromise authority for marketplace sales; deletes authority of DOR to negotiate collection allowance with certain dealers.
Last Action: 3/14/2020 House - Died in Ways and Means Committee
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 9/12/2019 | House |
• Filed |
| 9/25/2019 | House |
• Referred to Ways and Means Committee; Commerce Committee; Appropriations Committee -HJ 18 |
| 1/14/2020 | House |
• Introduced -HJ 18 |
| 3/14/2020 | House |
• Indefinitely postponed and withdrawn from consideration • Died in Ways and Means Committee |
