HB 861 (2012) -  Tax on Sales, Use, and Other Transactions

General Bill by Horner (CO-SPONSORS) Broxson; Hager; Julien; Moraitis; Nehr; Nelson; Pilon
Tax on Sales, Use, and Other Transactions: Revises definition of "mail order sale" to include sale of tangible personal property ordered by Internet for purposes relating to imposition & collection of tax on sales, use, & other transactions; revises conditions, requirements, & criteria that subject dealer to state's power to impose & collect tax on sales, use, & other transactions on mail order sales; specifies that dealer is not required to collect tax on sales, use, & other transactions unless certain circumstances exist relating to retailer; revises definition of term "dealer" for purposes relating to imposition & collection of tax on sales, use, & other transactions from dealers.
Effective Date: July 1, 2012
Last Event: Died in Finance & Tax Committee on Friday, March 9, 2012 11:59 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: HB 1085 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: SB 1352 Subject: Mail Order Sales Relationship: Compare
Bill #: CS/CS/SB 1514 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare
Bill #: SB 2098 Subject: Tax on Sales, Use, and Other Transactions Relationship: Compare

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Finance & Tax Committee Time: 03/09/2012 - 11:59 PM Member: Committee: Finance & Tax Committee Version: __
Event: H 1st Reading Time: 01/10/2012 - 11:59 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 12/21/2011 - 1:24 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Referred to Economic Affairs Committee Time: 12/21/2011 - 1:24 PM Member: Committee: Economic Affairs Committee Version: __
Event: H Referred to Appropriations Committee Time: 12/21/2011 - 1:24 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Finance & Tax Committee Time: 12/21/2011 - 1:24 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Filed Time: 12/02/2011 - 2:43 PM Member: Horner Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.0506 HB 321, SB 430, HB 907, HB 1085, HB 1181, CS/CS/SB 1514*, SB 1832
212.0596 HB 321, SB 430, HB 1085, HB 1181, SB 1352, CS/CS/SB 1514, SB 2098
212.06 HB 321, SB 430, HB 907, HB 1085, HB 1181, CS/CS/SB 1514, SB 1832, SB 2098

(*) Not the latest version