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HB 505: Streamlined Sales and Use Tax Agreement

GENERAL BILL by Rehwinkel Vasilinda ; (CO-INTRODUCERS) Moraitis

Streamlined Sales and Use Tax Agreement; Revises definitions; specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; deletes application of brackets for calculation of sales & use taxes; limits $5,000 cap on discretionary sales surtax to sale of motor vehicles, aircraft, boats, manufactured homes, modular homes, & mobile homes; provides criteria to determine situs of certain sales; deletes provisions relating to mail-order sales; requires purchasers of direct mail to use direct-mail forms; provides criteria for determining location of transactions; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; deletes procedures for refunds of tax paid on mail-order sales; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.

Effective Date: 1/1/2014
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
2/6/2013 House • Referred to Finance and Tax Subcommittee; Appropriations Committee -HJ 59
3/5/2013 House • Introduced -HJ 58
5/3/2013 House • Died in Finance and Tax Subcommittee