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SB 202: Tax on Sales, Use, and Other Transactions

GENERAL BILL by Margolis

Tax on Sales, Use, and Other Transactions; Revising the term “mail order sale” to specifically include sales of tangible personal property ordered through the Internet; 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; 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.

Effective Date: 7/1/2014
Last Action: 3/26/2014 Senate - Withdrawn from further consideration -SJ 335
Location: Withdrawn from consideration
Bill Text: Web Page | PDF



Bill History

Date Chamber Action
9/25/2013 Senate • Filed
10/8/2013 Senate • Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 25
3/4/2014 Senate • Introduced -SJ 25
3/26/2014 Senate • Withdrawn from Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 335
• Withdrawn from further consideration -SJ 335