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.
Last Action: 4/28/2015 House - Died in Finance and Tax Committee
Bill Text: PDF
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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
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HB 101, Original Filed Version (Current Bill Version) Posted 12/12/2014 at 4:40 PM
Bill Text: PDF Analyses: None Related Bills (4)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 739 Restaurant and Hotel Renovation Tax Refund Program Harrison Compare Last Action: 4/28/2015 H Died in Economic Development and Tourism Subcommittee
Location: In committee/council (EDTS)
H 7141 Taxation Finance and Tax Committee Compare Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP)
S 140 Tax On Sales, Use, and Other Transactions Hukill Compare Last Action: 5/1/2015 S Died in Appropriations
Location: In committee/council (AP)
S 900 Economic Development Abruzzo Compare Last Action: 5/1/2015 S Died in Commerce and Tourism
Location: In committee/council (CM)
Citations - Statutes (8)
Citation Catchline Location in Bill Location In Bill Help 199.133 Levy of nonrecurring tax. Page 3 (pdf) 201.02 Tax on deeds and other instruments relating to real property or interests in real property. Page 3 (pdf) 201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 4 (pdf) 212.031 Tax on rental or license fee for use of real property. Page 4 (pdf) 212.0596 Taxation of mail order sales. Page 6 (pdf) 212.06 Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. Page 12 (pdf) 212.0802 Page 16 (pdf) 212.099 Page 18 (pdf)