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SB 2098: Tax on Sales, Use, and Other Transactions

GENERAL BILL by Budget Subcommittee on Finance and Tax

Tax on Sales, Use, and Other Transactions; Revising the term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; providing that certain persons who make mail order sales and who have a substantial nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities; 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 in Commerce and Tourism
Location: In committee/council (CM)
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Budget (BC)



Bill History

Date Chamber Action
2/2/2012 Senate SPB 7206 submitted as a committee bill (SB 2098) by Budget Subcommittee on Finance and Tax
• Filed
2/7/2012 Senate • Referred to Commerce and Tourism; Budget -SJ 327
• Introduced -SJ 327
3/9/2012 Senate • Died in Commerce and Tourism