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CS/SB 50: Sales and Use Tax

GENERAL BILL by Finance and Tax ; Gruters ; (CO-INTRODUCERS) Perry ; Hooper ; Torres ; Taddeo ; Burgess ; Ausley ; Albritton ; Harrell

Sales and Use Tax; Expanding the definition of the term “retail sale” to include sales facilitated through a marketplace; defining the terms “remote sale” and “substantial number of remote sales”; providing that every person making a substantial number of remote sales is a dealer for purposes of the sales and use tax; providing that certain marketplace providers are dealers for purposes of the sales and use tax; providing that a marketplace seller, rather than the marketplace provider, is liable for sales tax collection and remittance under certain circumstances, 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, 2021
Last Action: 2/22/2021 Senate - Now in Appropriations
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

Bill History

Date Chamber Action
12/18/2020 Senate • Filed
12/21/2020 Senate • Referred to Commerce and Tourism; Finance and Tax; Appropriations
1/15/2021 Senate • On Committee agenda-- Commerce and Tourism, 01/25/21, 2:30 pm, 110 Senate Building
1/25/2021 Senate • Favorable by Commerce and Tourism; YEAS 11 NAYS 0
1/26/2021 Senate • Now in Finance and Tax
2/8/2021 Senate • On Committee agenda-- Finance and Tax, 02/18/21, 9:00 am, 110 Senate Building
2/18/2021 Senate • CS by Finance and Tax; YEAS 8 NAYS 0
2/22/2021 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
• Now in Appropriations