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HB 101: Taxation

GENERAL BILL by Steube ; (CO-INTRODUCERS) Eagle ; Hill ; Hutson ; Taylor ; Van Zant

Taxation; Exempts certain obligations from nonrecurring intangible personal property tax; exempts certain documents that transfer real property from tax; exempts certain notes, written obligations, mortgages, or other evidences of indebtedness from tax; reduces tax on rental or license fees charged for use of real property; revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or dealer in foreign country; provides that certain persons who make mail order sales & have nexus with state are subject to state's power to collect sales tax when engaged in certain activities; specifies that certain dealers are not required to collect sales tax unless certain circumstances exist; creates rebuttable presumption that dealer is subject to state's power to collect sales tax; creates annual sales tax holiday for school supplies, personal computers, & personal computer-related accessories; creates Restaurant & Hotel Renovation Tax Refund Program with administration by DEO; authorizes applicant to receive tax refund under certain circumstances; requires DOR to develop system to track changes in sales tax remitted & submit reports to Governor & Legislature.

Effective Date: 7/1/2015
Last Action: 4/28/2015 House - Died in Finance and Tax Committee
Location: In committee/council (FTC)
Bill Text: PDF



Bill History

Date Chamber Action
12/12/2014 House • Filed
1/8/2015 House • Referred to Finance and Tax Committee; Economic Development and Tourism Subcommittee; Appropriations Committee -HJ 14
3/3/2015 House • Introduced -HJ 13
4/28/2015 House • Died in Finance and Tax Committee