HB 857 (2014) -  Streamlined Sales and Use Tax Agreement

General Bill by Rouson
Streamlined Sales and Use Tax Agreement: Specifies certain facilities that are exempt from transient rentals tax; deletes application of brackets for calculation of sales & use taxes; revises criteria establishing circumstances under which taxes on sale of prepaid calling arrangements are due; limits $5,000 cap on discretionary sales surtax to sale of certain vehicles and homes; provides criteria to determine situs of certain sales; requires purchasers of direct mail to use direct-mail forms; revises exemptions from sales & use tax for food & medical products; provides for computation of taxes due based on rounding instead of brackets; revises distribution of certain tax proceeds; provides amnesty for uncollected or unpaid sales & use taxes for sellers who register under Streamlined Sales & Use Tax Agreement; provides for adoption of emergency rules; repeals provisions pertaining to taxation of mail-order sales.
Effective Date: January 1, 2015
Last Event: Died in Finance & Tax Subcommittee on Friday, May 2, 2014 10:39 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: HB 217 Subject: Streamlined Sales and Use Tax Agreement Relationship: Similar
Bill #: SB 818 Subject: Streamlined Sales and Use Tax Agreement Relationship: Similar

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Finance & Tax Subcommittee Time: 05/02/2014 - 10:39 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H 1st Reading Time: 03/04/2014 - 11:50 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Subcommittee Time: 02/20/2014 - 9:55 AM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Referred to Appropriations Committee Time: 02/20/2014 - 9:55 AM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Finance & Tax Subcommittee Time: 02/20/2014 - 9:55 AM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Filed Time: 02/10/2014 - 10:18 AM Member: Rouson Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
11.45 HB 217, SB 642, SB 818, CS/CS/SB 850, SB 934, CS/CS/SB 1226, CS/CS/CS/HB 1237, CS/HB 1327, CS/HB 1383, CS/CS/SB 1512, CS/SB 1628, CS/CS/CS/SB 1632, CS/HB 5103, HB 7031, HB 7129, HB 7167, HB 7175
196.012 HB 217, SB 818
202.18 HB 217, CS/SB 266, SB 818
203.01 HB 217, SB 818, HB 899, CS/SB 1076, HB 5601
212.02 HB 207, HB 217, CS/CS/SB 312*, CS/HB 575, SB 818, CS/HB 1383
212.03 HB 217, SB 818, CS/SB 1654, CS/HB 7081
212.0306 HB 217, SB 818
212.031 HB 11, SB 176, HB 217, SB 818, HB 1209, CS/HB 1383, SB 1422
212.04 HB 217, HB 231, SB 330, SB 818, SB 938, SB 966, HB 1011, CS/HB 1383, HB 7133
212.05 HB 217, CS/SB 500, SB 712, SB 818, HB 847, HB 899, SB 966, HB 1011, CS/SB 1076, CS/HB 1383, HB 5601
212.0506 HB 217, SB 818, SB 966, HB 1011
212.052 HB 217, SB 818
212.054 HB 217, SB 818, HB 899, CS/SB 1076, CS/HB 1383
212.055 CS/SB 66, CS/HB 113, HB 217, CS/CS/HB 479, CS/SB 582, SB 706, CS/HB 723, CS/SB 786, SB 818, HB 987, SB 1102
212.0596 SB 202, HB 217, SB 818
212.06 SB 202, HB 217, SB 818
212.07 HB 217, SB 818, CS/SB 1654, CS/HB 7081
212.08 HB 207, HB 217, HB 229, HB 257, CS/CS/SB 312, CS/HB 357*, SB 474, CS/SB 534, CS/HB 575, CS/CS/HB 629, CS/CS/SB 638, HB 653, HB 815, SB 818, HB 821, HB 845, SB 892, SB 938, SB 982, CS/CS/SB 1050*, SB 1296, CS/SB 1640, SB 1734, HB 5601, HB 7133
212.094 HB 217, SB 818
212.12 HB 217, SB 818, HB 899, SB 966, HB 1011, CS/SB 1076, CS/HB 1383, CS/SB 1654, HB 5601, CS/HB 7081
212.13 HB 217, SB 818
212.15 HB 217, SB 818
212.17 HB 217, CS/SB 504, SB 818, HB 853, HB 5601
212.18 HB 217, SB 818, CS/SB 1654, CS/HB 7081
212.20 HB 127, CS/CS/SB 208, HB 217, SB 818, CS/CS/SB 1216, CS/HB 1383, CS/SB 1654, HB 5601, CS/HB 7081, CS/HB 7095
213.015 HB 217, SB 818
213.052 HB 217, SB 818
213.0521 HB 217, SB 818
213.215 HB 217, SB 818
213.256 HB 217, SB 818
213.2562 HB 217, SB 818
213.2567 HB 217, SB 818
218.245 HB 217, SB 818
218.65 HB 217, SB 818, SB 938, HB 7133
288.1045 HB 217, SB 818
288.11621 HB 217, SB 818, SB 934, HB 7129
288.11631 CS/CS/SB 1216, CS/HB 7095
288.1169 HB 217, SB 818
551.102 HB 217, SB 818, CS/HB 1383
790.0655 HB 217, SB 818

(*) Not the latest version