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CS/CS/SB 50: Taxation

GENERAL BILL by Appropriations ; Finance and Tax ; Gruters ; (CO-INTRODUCERS) Perry ; Hooper ; Taddeo ; Burgess ; Ausley ; Albritton ; Harrell ; Stewart ; Rouson

Taxation; Citing this act as the “Park Randall ‘Randy’ Miller Act”; revising the definition of the term “retail sale” to include sales facilitated through a marketplace; requiring marketplace providers and persons located outside of this state to remit discretionary sales surtax when delivering tangible personal property to a county imposing a surtax; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances; requiring certain amounts to be deposited into the Unemployment Compensation Trust Fund during specified periods, etc. APPROPRIATION: $353,000

Effective Date: except as otherwise provided
 Last Action: 4/20/2021 - Chapter No. 2021-2
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    12/18/2020 Senate • Filed
    12/21/2020 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 38
    1/15/2021 Senate • On Committee agenda-- Commerce and Tourism, 01/25/21, 2:30 pm, 110 Senate Building
    1/25/2021 Senate • Favorable by Commerce and Tourism; YEAS 11 NAYS 0 -SJ 176
    1/26/2021 Senate • Now in Finance and Tax
    2/8/2021 Senate • On Committee agenda-- Finance and Tax, 02/18/21, 9:00 am, 110 Senate Building
    2/18/2021 Senate • CS by Finance and Tax; YEAS 8 NAYS 0 -SJ 177
    2/22/2021 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • Now in Appropriations
    3/1/2021 Senate • On Committee agenda-- Appropriations, 03/04/21, 11:30 am, 412 Knott Building
    3/2/2021 Senate • Introduced -SJ 38
    • CS by Finance and Tax read 1st time -SJ 160
    3/4/2021 Senate • CS/CS by- Appropriations; YEAS 18 NAYS 0 -SJ 192
    3/8/2021 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • Placed on Calendar, on 2nd reading
    • Placed on Special Order Calendar, 03/11/21 -SJ 238
    3/10/2021 Senate • CS/CS by Appropriations read 1st time -SJ 226
    3/11/2021 Senate • Retained on Special Order Calendar -SJ 238
    3/18/2021 Senate • Retained on Special Order Calendar -SJ 270
    3/25/2021 Senate • Read 2nd time -SJ 294
    • Amendment(s) adopted (913612) -SJ 311
    • Read 3rd time -SJ 311
    • CS passed as amended; YEAS 30 NAYS 10 -SJ 311
    • Immediately certified -SJ 311
    3/25/2021 House • In Messages
    4/1/2021 House • Bill referred to House Calendar
    • Bill added to Special Order Calendar (4/7/2021)
    • 1st Reading (Engrossed 1)
    4/2/2021 House • Amendment 642177 filed
    • Amendment 755649 filed
    • Amendment 952659 filed
    • Amendment 685263 filed
    • Amendment 596577 filed
    • Amendment 441071 filed
    • Amendment 073047 filed
    4/7/2021 House • Substituted for CS/CS/HB 15
    • Read 2nd time
    • Amendment 952659 Failed
    • Amendment 441071 withdrawn
    • Amendment 596577 Failed
    • Amendment 073047 Failed
    • Amendment 642177 adopted
    • Amendment 755649 ruled out of order
    • Amendment 685263 ruled out of order
    • Placed on 3rd reading
    • Added to Third Reading Calendar
    4/8/2021 House • Read 3rd time
    • CS passed as amended; YEAS 93, NAYS 24
    • Immediately certified
    • Message sent to senate
    4/8/2021 Senate • In returning messages
    • Amendment(s) to House amendment(s) failed (345744) -SJ 400
    • Concurred in 1 amendment(s) (642177) -SJ 408
    • CS passed as amended; YEAS 27 NAYS 12 -SJ 408
    • Ordered engrossed, then enrolled -SJ 408
    4/12/2021 • Signed by Officers and presented to Governor -SJ 467
    4/19/2021 • Approved by Governor -SJ 491
    4/20/2021 • Chapter No. 2021-2

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  • CS/CS/SB 50, Enrolled (Current Bill Version) Posted 4/9/2021 at 9:57 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 15 (c2) Taxation Commerce Committee Identical Last Action: 4/7/2021 H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Track This Bill

    Citations - Statutes (20)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 7 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 51 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 71 (pdf)
    212.05 Sales, storage, use tax. Page 7 (pdf)
    212.0506 Taxation of service warranties. Page 72 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 25 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 74 (pdf)
    212.0596 Taxation of mail order sales. Page 26 (pdf)
    212.05965 Page 27 (pdf), Page 32 (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 33 (pdf)
    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 37 (pdf)
    212.11 Tax returns and regulations. Page 39 (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 39 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 44 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 45 (pdf)
    213.015 Taxpayer rights. Page 72 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 74 (pdf)
    443.1216 Employment. Page 51 (pdf)
    443.131 Contributions. Page 58 (pdf)
    443.191 Unemployment Compensation Trust Fund; establishment and control. Page 70 (pdf)

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  • CS/CS/SB 50, Engrossed 2 Posted 4/9/2021 at 9:34 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 15 (c2) Taxation Commerce Committee Identical Last Action: 4/7/2021 H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Track This Bill

    Citations - Statutes (20)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 7 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 51 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 71 (pdf)
    212.05 Sales, storage, use tax. Page 7 (pdf)
    212.0506 Taxation of service warranties. Page 72 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 25 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 74 (pdf)
    212.0596 Taxation of mail order sales. Page 26 (pdf)
    212.05965 Page 27 (pdf), Page 32 (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 33 (pdf)
    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 37 (pdf)
    212.11 Tax returns and regulations. Page 39 (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 39 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 44 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 45 (pdf)
    213.015 Taxpayer rights. Page 72 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 74 (pdf)
    443.1216 Employment. Page 51 (pdf)
    443.131 Contributions. Page 58 (pdf)
    443.191 Unemployment Compensation Trust Fund; establishment and control. Page 70 (pdf)

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  • CS/CS/SB 50, Engrossed 1 Posted 3/25/2021 at 4:29 PM

    Bill Text:   Web Page | PDF
    Analyses:   House Message Summary (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 15 (c2) Taxation Commerce Committee Similar Last Action: 4/7/2021 H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Track This Bill

    Floor Amendments (10)

    Amendment Sponsor Filed Last Floor Action Format
    639448 - Amendment
    Delete lines 205 - 2048 and insert:     		Farmer 4/8/2021
    3:01 PM     		Senate: Withdrawn
    4/8/2021     		Web Page
    PDF
    952659 - Amendment
    Remove lines 205-2048 and insert:     		Eskamani 4/2/2021
    2:14 PM     		House: Failed
    4/7/2021     		PDF
    596577 - Amendment
    Remove lines 1443-2048 and insert:     		Eskamani 4/2/2021
    3:55 PM     		House: Failed
    4/7/2021     		PDF
    073047 - Amendment
    Remove lines 1443-2048 and insert:     		Smith, C. 4/2/2021
    3:58 PM     		House: Failed
    4/7/2021     		PDF
    642177 - Amendment
    Remove lines 1466-1468 and insert:     		Clemons 4/2/2021
    1:00 PM     		Senate: Concurred
    4/8/2021     		PDF
    hierarchy 611966 - S Amend. to H Amend. (642177)
    Delete lines 4 - 38 and insert:     		Farmer 4/8/2021
    3:22 PM     		Senate: Withdrawn
    4/8/2021     		Web Page
    PDF
    hierarchy 345744 - S Amend. to H Amend. (642177)
    Delete lines 4 - 38 and insert:     		Farmer 4/8/2021
    5:05 PM     		Senate: Failed
    4/8/2021     		Web Page
    PDF
    755649 - Amendment
    Between lines 1468 and 1469, insert:     		Eskamani 4/2/2021
    2:07 PM     		House: Ruled Out of Order
    4/7/2021     		PDF
    685263 - Amendment
    Between lines 2256 and 2257, insert:     		Eskamani 4/2/2021
    3:49 PM     		House: Ruled Out of Order
    4/7/2021     		PDF
    441071 - Amendment
    Between lines 2256 and 2257, insert:     		Smith, C. 4/2/2021
    3:55 PM     		House: Withdrawn
    4/7/2021     		PDF

    Floor Votes (3)

    Date Chamber Result
    4/8/2021 9:54 AM House 93 Yeas - 24 Nays
    4/8/2021 5:10 PM Senate - Amendment 345744 17 Yeas - 23 Nays
    4/8/2021 5:12 PM Senate 27 Yeas - 12 Nays

    Citations - Statutes (19)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 7 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 71 (pdf)
    212.05 Sales, storage, use tax. Page 7 (pdf)
    212.0506 Taxation of service warranties. Page 72 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 25 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 74 (pdf)
    212.0596 Taxation of mail order sales. Page 26 (pdf)
    212.05965 Page 27 (pdf), Page 32 (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 33 (pdf)
    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 37 (pdf)
    212.11 Tax returns and regulations. Page 39 (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 39 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 44 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 45 (pdf)
    213.015 Taxpayer rights. Page 72 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 74 (pdf)
    443.1216 Employment. Page 51 (pdf)
    443.131 Contributions. Page 58 (pdf)
    443.191 Unemployment Compensation Trust Fund; establishment and control. Page 70 (pdf)

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  • CS/CS/SB 50, Committee Substitute 2 Posted 3/8/2021 at 10:00 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 15 (c1) Taxation Commerce Committee Compare Last Action: 4/7/2021 H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Track This Bill

    Floor Amendments (5)

    Amendment Sponsor Filed Last Floor Action Format
    913612 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Gruters 3/24/2021
    1:15 PM     		Senate: Adopted
    3/25/2021     		Web Page
    PDF
    hierarchy 130190 - Amendment to Amendment (913612)
    Between lines 6 and 7 insert:     		Farmer 3/24/2021
    4:47 PM     		Senate: Withdrawn
    3/25/2021     		Web Page
    PDF
    hierarchy 108274 - Amendment to Amendment (913612)
    Between lines 6 and 7 insert:     		Farmer 3/24/2021
    4:48 PM     		Senate: Withdrawn
    3/25/2021     		Web Page
    PDF
    hierarchy 790738 - Amendment to Amendment (913612)
    Between lines 6 and 7 insert:     		Farmer 3/24/2021
    4:48 PM     		Senate: Withdrawn
    3/25/2021     		Web Page
    PDF
    hierarchy 279984 - Amendment to Amendment (913612)
    Delete lines 1298 - 1487 and insert:     		Farmer 3/24/2021
    4:47 PM     		Senate: Withdrawn
    3/25/2021     		Web Page
    PDF

    Floor Votes (2)

    Date Chamber Result
    3/25/2021 3:07 PM Senate - Amendment 913612 24 Yeas - 16 Nays
    3/25/2021 3:26 PM Senate 30 Yeas - 10 Nays

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 4 (pdf)
    212.05 Sales, storage, use tax. Page 4 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 22 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 40 (pdf)
    212.0596 Taxation of mail order sales. Page 23 (pdf)
    212.05965 Page 24 (pdf), Page 29 (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)
    212.07 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 34 (pdf)
    212.11 Tax returns and regulations. Page 35 (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 35 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 37 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 38 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 39 (pdf)

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  • CS/SB 50, Committee Substitute 1 Posted 2/22/2021 at 11:19 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Pre-Meeting) 3/3/2021 (pdf)
    Appropriations (Post-Meeting) 3/8/2021 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 15 Taxation Commerce Committee Compare Last Action: 4/7/2021 H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    300242 - Amendment
    Delete lines 590 - 1024 and insert:     		Appropriations
    (Gruters)     		3/3/2021
    11:23 AM     		Replaced by Committee Substitute
    3/5/2021     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    3/4/2021 11:30 AM Appropriations 18 Yeas - 0 Nays

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 3 (pdf)
    212.05 Sales, storage, use tax. Page 3 (pdf)
    212.0596 Taxation of mail order sales. Page 21 (pdf)
    212.05965 Page 22 (pdf), Page 26 (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 27 (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 31 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 33 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 34 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 34 (pdf)

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  • SB 50, Original Filed Version Posted 12/18/2020 at 4:04 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 1/22/2021 (pdf)
    Commerce and Tourism (Post-Meeting) 1/26/2021 (pdf)
    Finance and Tax (Pre-Meeting) 2/17/2021 (pdf)
    Finance and Tax (Post-Meeting) 2/22/2021 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 15 Taxation Commerce Committee Compare Last Action: 4/7/2021 H Laid on Table; companion bill(s) passed, see CS/CS/SB 50 (Ch. 2021-2) Track This Bill

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    418406 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Finance and Tax
    (Gruters)     		2/17/2021
    8:31 AM     		Replaced by Committee Substitute
    2/18/2021     		Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    1/25/2021 2:30 PM Commerce and Tourism 11 Yeas - 0 Nays
    2/18/2021 9:00 AM Finance and Tax 8 Yeas - 0 Nays

    Citations - Statutes (9)

    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 20 (pdf)
    212.05965 Page 21 (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 26 (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 30 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 31 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 32 (pdf)
    213.27 Contracts with debt collection agencies and certain vendors. Page 33 (pdf)

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