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CS/SB 1548: Streamlined Sales and Use Tax Agreement

GENERAL BILL by Commerce and Tourism ; Lynn

Streamlined Sales and Use Tax Agreement; Revises definitions. Specifies certain facilities that are exempt from the transient rentals tax. Eliminates the use of brackets in the calculation of sales and use taxes. Provides that an exception relating to food and drink concessionaire services from the tax on the license or rental fee for the use of real property is limited to the space used exclusively for selling and distributing food and drinks. Provides for reduction of the Local Government Half-cent Sales Tax Clearinghouse Trust Fund beginning in 2012, etc.

Effective Date: 1/1/2012
Last Action: 5/7/2011 Senate - Died in Budget
Location: In committee/council (BC)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)

Bill History

Date Chamber Action
3/2/2011 Senate • Filed
3/9/2011 Senate • Referred to Commerce and Tourism; Budget -SJ 174
• Introduced -SJ 174
3/31/2011 Senate • On Committee agenda-- Commerce and Tourism, 04/05/11, 10:15 am, 401 Senate Office Building
4/5/2011 Senate • CS by Commerce and Tourism; YEAS 5 NAYS 1 -SJ 408
4/6/2011 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
• CS by Commerce and Tourism read 1st time -SJ 411
4/7/2011 Senate • Now in Budget -SJ 408
5/7/2011 Senate • Indefinitely postponed and withdrawn from consideration
• Died in Budget