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CS/CS/SB 1514: Tax on Sales, Use, and Other Transactions

GENERAL BILL by Banking and Insurance ; Commerce and Tourism ; Detert

Tax on Sales, Use, and Other Transactions; Revising the definition of the term “dealer” for purposes relating to the collection of the tax on sales, use, and other transactions; deleting certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state’s power to levy and collect the sales and use tax; requiring that the Department of Revenue develop a tracking system, in consultation with the Revenue Estimating Conference, to determine the amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect and remit sales taxes but for the amendments made by the act, etc.

Effective Date: 7/1/2012
Last Action: 3/9/2012 Senate - Died pending reference review under Rule 4.7(2)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Banking and Insurance (BI)
  3. Budget (BC)

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  • Bill History

    Date Chamber Action
    1/5/2012 Senate • Filed
    1/17/2012 Senate • Referred to Commerce and Tourism; Banking and Insurance; Budget -SJ 216
    • Introduced -SJ 216
    1/30/2012 Senate • On Committee agenda-- Commerce and Tourism, 02/02/12, 3:15 pm, 401 Senate Office Building
    2/2/2012 Senate • CS by Commerce and Tourism; YEAS 5 NAYS 1 -SJ 325
    2/3/2012 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    2/6/2012 Senate • Now in Banking and Insurance -SJ 325
    2/7/2012 Senate • CS by Commerce and Tourism read 1st time -SJ 334
    2/14/2012 Senate • On Committee agenda-- Banking and Insurance, 02/16/12, 8:00 am, 412 Knott Building
    2/16/2012 Senate • CS/CS by Banking and Insurance; YEAS 9 NAYS 1 -SJ 523
    • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    2/21/2012 Senate • CS/CS by Banking and Insurance read 1st time -SJ 539
    3/9/2012 Senate • Died pending reference review under Rule 4.7(2)

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  • CS/CS/SB 1514, Committee Substitute 2 (Current Bill Version) Posted 2/16/2012 at 3:59 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Similar Last Action: 3/9/2012 S Died in Commerce and Tourism
    Location: In committee/council (CM)
    H 861 Tax on Sales, Use, and Other Transactions Horner Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    H 1085 Tax on Sales, Use, and Other Transactions Steube Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    S 1352 Mail Order Sales Detert Compare Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
    Location: In committee/council (CM)

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    212.0596 Taxation of mail order sales. Page 6 (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 2 (pdf)

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  • CS/SB 1514, Committee Substitute 1 Posted 2/3/2012 at 1:12 PM

    Bill Text:   Web Page | PDF
    Analyses:   Banking and Insurance (Pre-Meeting) 2/15/2012 (pdf)
    Banking and Insurance (Post-Meeting) 2/16/2012 (pdf)

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1085 Tax on Sales, Use, and Other Transactions Steube Similar Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    H 861 Tax on Sales, Use, and Other Transactions Horner Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    S 1352 Mail Order Sales Detert Compare Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
    Location: In committee/council (CM)
    S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
    Location: In committee/council (CM)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    243574 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Banking and Insurance
    (Bennett)
    2/15/2012
    9:24 AM
    (Late Filed)
    Replaced by Committee Substitute
    2/16/2012
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/16/2012 8:00 AM Banking and Insurance 9 Yeas - 1 Nays

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    212.0506 Taxation of service warranties. Page 11 (pdf)
    212.0596 Taxation of mail order sales. Page 5 (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 2 (pdf)

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  • SB 1514, Original Filed Version Posted 1/5/2012 at 3:48 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 2/1/2012 (pdf)
    Commerce and Tourism (Post-Meeting) 2/3/2012 (pdf)

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1085 Tax on Sales, Use, and Other Transactions Steube Identical Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    H 861 Tax on Sales, Use, and Other Transactions Horner Compare Last Action: 3/9/2012 H Died in Finance and Tax Committee
    Location: In committee/council (FTC)
    S 1352 Mail Order Sales Detert Compare Last Action: 3/9/2012 S Died in Commerce and Tourism, companion bill(s) passed, see CS/HJR 1003 (Passed)
    Location: In committee/council (CM)
    S 2098 Tax on Sales, Use, and Other Transactions Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Died in Commerce and Tourism
    Location: In committee/council (CM)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    127680 - Amendment
    Delete lines 142 - 158.
    Commerce and Tourism
    (Detert)
    2/2/2012
    5:43 PM
    (Late Filed)
    Favorable
    2/2/2012
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/2/2012 3:15 PM Commerce and Tourism 5 Yeas - 1 Nays

    Citations - Statutes (3)

    Citation Catchline Location in Bill Location In Bill Help
    212.0506 Taxation of service warranties. Page 12 (pdf)
    212.0596 Taxation of mail order sales. Page 6 (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 2 (pdf)

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