CS/SB 508: Sales Tax Absorption
GENERAL BILL by Finance and Tax ; Baxley
Sales Tax Absorption; Authorizing dealers, subject to certain conditions, to advertise or hold out to the public that they will pay sales tax on behalf of the purchaser, etc.
Effective Date: 7/1/2020
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)
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Bill History
Date Chamber Action 10/15/2019 Senate • Filed
11/1/2019 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 40
11/5/2019 Senate • On Committee agenda-- Commerce and Tourism, 11/12/19, 10:30 am, 110 Senate Building
11/12/2019 Senate • Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 132
11/13/2019 Senate • Now in Finance and Tax
1/14/2020 Senate • Introduced -SJ 40
2/10/2020 Senate • On Committee agenda-- Finance and Tax, 02/13/20, 12:30 pm, 401 Senate Building
2/13/2020 Senate • CS by Finance and Tax; YEAS 6 NAYS 0 -SJ 325
2/14/2020 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/17/2020 Senate • Now in Appropriations
2/19/2020 Senate • CS by Finance and Tax read 1st time -SJ 327
3/14/2020 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Appropriations
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CS/SB 508, Committee Substitute 1 (Current Bill Version) Posted 2/14/2020 at 4:07 PM
Bill Text: Web Page | PDF Analyses: None Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 429 (c1) Tax Absorption Valdes Identical Last Action: 3/14/2020 H Died in Commerce Committee 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 3 (pdf) -
SB 508, Original Filed Version Posted 10/15/2019 at 2:40 PM
Bill Text: Web Page | PDF Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 429 Sales Tax Absorption Valdes Identical Last Action: 3/14/2020 H Died in Commerce Committee Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 406954 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Finance and Tax
(Baxley)2/11/2020
8:39 AMReplaced by Committee Substitute
2/13/2020Web Page
PDFCommittee Votes (2)
Date Committee Result 11/12/2019 10:30 AM Commerce and Tourism 5 Yeas - 0 Nays 2/13/2020 12:30 PM Finance and Tax 6 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 3 (pdf)