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SPB 7206: Tax on Sales, Use, and Other Transactions

PROPOSED COMMITTEE BILL by Budget Subcommittee on Finance and Tax

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; revising the term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; 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; 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, etc.

Last Action: 02/02/2012 Submit as committee bill by Budget Subcommittee on Finance and Tax (SB 2098)

Effective Date: July 1, 2012


Bill History

Date Chamber Action
01/30/2012 Senate • Submitted for consideration by Budget Subcommittee on Finance and Tax
• On Committee agenda-- Budget Subcommittee on Finance and Tax, 02/02/12, 8:30 am, 301 Senate Office Building --Submitted as Committee Bill
02/02/2012 Senate • Submit as committee bill by Budget Subcommittee on Finance and Tax (SB 2098)