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SB 126: Sales and Use Tax

GENERAL BILL by Gruters ; (CO-INTRODUCERS) Hooper ; Gainer ; Baxley ; Perry ; Harrell ; Albritton ; Stewart

Sales and Use Tax; Revising the definition of the term “retail sale”; renaming the term “mail order sale” to “remote sale” and revising the definition; revising conditions under which certain dealers are subject to sales tax levies and collection; providing that certain marketplace providers are subject to registration, collection, and remittance requirements for sales taxes, etc.

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2020
 Last Action: 3/14/2020 Senate - Died in Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    8/14/2019 Senate • Filed
    9/3/2019 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 14
    10/7/2019 Senate • On Committee agenda-- Commerce and Tourism, 10/15/19, 9:00 am, 110 Senate Building
    10/15/2019 Senate • Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 132
    • Now in Finance and Tax
    1/14/2020 Senate • Introduced -SJ 13
    2/10/2020 Senate • On Committee agenda-- Finance and Tax, 02/13/20, 12:30 pm, 401 Senate Building
    2/13/2020 Senate • Favorable by Finance and Tax; YEAS 8 NAYS 0 -SJ 324
    2/14/2020 Senate • Now in Appropriations
    3/14/2020 Senate • Indefinitely postponed and withdrawn from consideration
    • Died in Appropriations

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  • SB 126, Original Filed Version (Current Bill Version) Posted 8/14/2019 at 12:45 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 10/14/2019 (pdf)
    Commerce and Tourism (Post-Meeting) 10/15/2019 (pdf)
    Finance and Tax (Pre-Meeting) 2/12/2020 (pdf)
    Finance and Tax (Post-Meeting) 2/13/2020 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 159 Sales and Use Tax Clemons Similar Last Action: 3/14/2020 H Died in Ways and Means Committee Track This Bill

    Committee Votes (2)

    Date Committee Result
    10/15/2019 9:00 AM Commerce and Tourism 5 Yeas - 0 Nays
    2/13/2020 12:30 PM Finance and Tax 8 Yeas - 0 Nays

    Citations - Statutes (8)

    Citation Catchline Location in Bill Location In Bill Help
    212.02 Definitions. Page 2 (pdf)
    212.05 Sales, storage, use tax. Page 3 (pdf)
    212.0596 Taxation of mail order sales. Page 21 (pdf)
    212.05965 Page 25 (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 30 (pdf)
    212.12 Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 34 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 35 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 36 (pdf)

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