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HB 497: Small Business Fairness Act

GENERAL BILL by Moskowitz

Small Business Fairness Act; Creates "Small Business Fairness Act"; revises certain tax rates imposed on sales price of communications services; revises definition of term "mail order sale" to specifically include sales of tangible personal property ordered via Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state's power to levy & collect sales & use tax; provides that certain persons who make mail order sales & who have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax if they engage in certain activities; specifies that dealer who does not have physical presence in this state is required to collect & remit sales & use tax; provides an exception; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption.

Effective Date: 7/1/2013
Last Action: 5/3/2013 House - Died in Finance and Tax Subcommittee
Location: In committee/council (FTSC)
Bill Text: PDF



Bill History

Date Chamber Action
1/22/2013 House • Filed
1/30/2013 House • Referred to Finance and Tax Subcommittee; Economic Development and Tourism Subcommittee; Economic Affairs Committee -HJ 58
3/5/2013 House • Introduced -HJ 58
5/3/2013 House • Died in Finance and Tax Subcommittee