SB 88: Mail Order Sales
GENERAL BILL by Margolis
Mail Order Sales; 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 if they engage in certain enumerated activities; creating a rebuttable presumption that a dealer is subject to the state’s power to levy and collect the sales or use tax under specified circumstances, etc.
Last Action: 5/3/2013 Senate - Died in Commerce and Tourism
Location: In committee/council (CM)
Bill Text: Web Page | PDF
- Commerce and Tourism (CM)
- Appropriations Subcommittee on Finance and Tax (AFT)
- Appropriations (AP)
• Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 13
• Introduced -SJ 13
• Died in Commerce and Tourism
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