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HB 7097: Tax On Sales, Use, & Other Transactions

GENERAL BILL by Finance and Tax Subcommittee ; Workman

Tax On Sales, Use, & Other Transactions; Revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or from dealer in foreign country; provides that certain persons who make mail order sales & who have nexus with this state are subject to this state's power to levy & collect sales & use tax when they engage in certain enumerated activities; specifies that certain dealers are not required to collect & remit sales & use tax unless certain circumstances exist; 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; revises definition of term "dealer"; creates annual sales tax holiday; provides for determining length of such sales tax holiday; provides for permanent reductions in state tax rates imposed on sales, use, & other transactions under specified circumstances; requires that DOR develop tracking system, in consultation with Revenue Estimating Conference, to determine amount of sales tax remitted by out-of-state dealers who would otherwise not be required to collect & remit sales taxes but for amendments made by act; requires DOR to submit annual report to Governor & Legislature.

Effective Date: 2/1/2014
Last Action: 5/3/2013 House - Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)
Location: In committee/council (APC)
Bill Text: PDF



Bill History

Date Chamber Action
3/15/2013 House • Filed
• Introduced -HJ 251
3/20/2013 House • Referred to Appropriations Committee -HJ 305
5/3/2013 House • Died in Appropriations Committee, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42)