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.
Senate Committee References: Commerce and Tourism (CM) , Budget (BC)
Last Action: 03/09/2012 Died in Commerce and Tourism
Effective Date: July 1, 2012
Bill History
| Date | Chamber | Action |
|---|---|---|
| 02/02/2012 | Senate | • SPB 7206 submitted as a committee bill (SB 2098) by Budget Subcommittee on Finance and Tax • Filed |
| 02/07/2012 | Senate | • Referred to Commerce and Tourism; Budget -SJ 327 • Introduced -SJ 327 |
| 03/09/2012 | Senate | • Died in Commerce and Tourism |
