CS/HB 1241: Tax Administration
GENERAL BILL by Appropriations Committee ; Stevenson
Tax Administration; Requires tax collectors to accept late payments of prepaid property taxes; specifies severance tax rate for titanium; revises conditions for sales tax exception for tangible personal property exported out of state; specifies application requirements & procedures for forwarding agent; specifies procedures regarding forwarding agents and reporting tax; provides criminal penalties for certain violations; revises recordkeeping requirements for dealers collecting sales & use tax; provides that stolen sales tax revenue may be aggregated for purposes of determining grade of criminal offenses; authorizes DOR to publish list of forwarding agents' addresses on its website.
Effective Date: 1/1/2022
Last Action: 4/30/2021 Senate - Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
Bill Text: PDF
Last Action: 4/30/2021 Senate - Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
Bill Text: PDF
Senate Committee References:
- Appropriations (AP)
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Bill History
Date Chamber Action 2/24/2021 House • Filed
2/28/2021 House • Referred to Ways & Means Committee
• Referred to Appropriations Committee
• Now in Ways & Means Committee
3/2/2021 House • 1st Reading (Original Filed Version)
3/9/2021 House • Added to Ways & Means Committee agenda
3/11/2021 House • Favorable by Ways & Means Committee
• Reported out of Ways & Means Committee
• Now in Appropriations Committee
3/18/2021 House • Added to Appropriations Committee agenda
3/22/2021 House • Favorable with CS by Appropriations Committee
3/23/2021 House • Reported out of Appropriations Committee
3/24/2021 House • Laid on Table under Rule 7.18(a)
• CS Filed
• 1st Reading (Committee Substitute 1)
3/25/2021 House • Bill referred to House Calendar
• Added to Second Reading Calendar
• Bill added to Special Order Calendar (3/31/2021)
3/31/2021 House • Read 2nd time
• Placed on 3rd reading
• Added to Third Reading Calendar
4/1/2021 House • Read 3rd time
• CS passed; YEAS 115, NAYS 0
4/7/2021 Senate • In Messages
4/7/2021 House • Message sent to senate
4/8/2021 Senate • Referred to Appropriations -SJ 412
• Received -SJ 412
4/30/2021 Senate • Died in Appropriations, companion bill(s) passed, see HB 7061 (Ch. 2021-31)
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CS/HB 1241, Committee Substitute 1 (Current Bill Version) Posted 3/24/2021 at 8:19 AM
Bill Text: PDF Analyses: None Related Bills (2)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 7061 (er) Taxation Ways and Means Committee Compare Last Action: 5/24/2021 Chapter No. 2021-31 
S 7068 (c1) Taxation Finance and Tax Compare Last Action: 4/29/2021 S Laid on Table, companion bill(s) passed, see HB 7061 (Ch. 2021-31) -SJ 872
Floor Votes (1)
Date Chamber Result 4/1/2021 4:37 PM House 115 Yeas - 0 Nays Citations - Statutes (9)
Citation Catchline Location in Bill Location In Bill Help 192.0105 Taxpayer rights. Page 19 (pdf) 197.222 Prepayment of estimated tax by installment method. Page 3 (pdf) 211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. Page 4 (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 4 (pdf) 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 20 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 20 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 15 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 16 (pdf) 213.053 Confidentiality and information sharing. Page 18 (pdf) -
HB 1241, Original Filed Version Posted 2/24/2021 at 9:13 AM
Bill Text: PDF Analyses: Ways and Means Committee (Post-Meeting) 3/31/2021 (pdf)
Appropriations Committee (Post-Meeting) 3/31/2021 (pdf)
Committee Amendments (4)
Amendment Sponsor Filed Last Committee Action Format 728839 - Amendment
Remove line 83 and insert:Stevenson 3/19/2021
7:10 PMAdopted without Objection
3/22/2021PDF 758135 - Amendment
Remove lines 271-278 and insert:Stevenson 3/19/2021
7:14 PMAdopted without Objection
3/22/2021PDF 012135 - Amendment
Remove lines 307-323 and insert:Stevenson 3/19/2021
7:29 PMAdopted without Objection
3/22/2021PDF 101427 - Amendment
Remove lines 429-432 and insert:Stevenson 3/19/2021
7:16 PMAdopted without Objection
3/22/2021PDF Citations - Statutes (9)
Citation Catchline Location in Bill Location In Bill Help 192.0105 Taxpayer rights. Page 18 (pdf) 197.222 Prepayment of estimated tax by installment method. Page 3 (pdf) 211.3106 Levy of tax on severance of heavy minerals; rate, basis, and distribution of tax. Page 4 (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 4 (pdf) 212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 20 (pdf) 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 20 (pdf) 212.13 Records required to be kept; power to inspect; audit procedure. Page 15 (pdf) 212.15 Taxes declared state funds; penalties for failure to remit taxes; due and delinquent dates; judicial review. Page 16 (pdf) 213.053 Confidentiality and information sharing. Page 17 (pdf)