SB 126 (2020) -  Sales and Use Tax

General Bill by Gruters (CO-SPONSORS) 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 Event: 03/14/20 S Died in Appropriations on Saturday, March 14, 2020 12:00 AM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 10/15/19 9:00 AM
    • Favorable (final action) Votes: Yeas 5   Nays 0
  • Finance and Tax
    • On agenda for: 02/13/20 12:30 PM
    • Favorable (final action) Votes: Yeas 8   Nays 0
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: HB 159 Subject: Sales and Use Tax Relationship: Similar

Bill Text

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Finance and Tax 2/13/2020 4:10:24 PM
Chamber: Senate Committee: Finance and Tax 2/12/2020 12:31:54 PM
Chamber: Senate Committee: Commerce and Tourism 10/15/2019 10:14:08 AM
Chamber: Senate Committee: Commerce and Tourism 10/14/2019 4:21:41 PM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Appropriations Time: 03/14/2020 - 12:00 AM Member: Committee: Appropriations Version: __
Event: S Indefinitely postponed and withdrawn from consideration Time: 03/14/2020 - 12:00 AM Member: Committee: Version: __
Event: S Now in Appropriations Time: 02/14/2020 - 7:48 AM Member: Committee: Appropriations Version: __
Event: S Favorable by Finance and Tax; YEAS 8 NAYS 0 -SJ 324 Time: 02/13/2020 - 2:19 PM Member: Committee: Finance and Tax Version: __
Event: S On Committee agenda-- Finance and Tax, 02/13/20, 12:30 pm, 401 Senate Building Time: 02/10/2020 - 5:13 PM Member: Committee: Finance and Tax Version: __
Event: S Introduced -SJ 13 Time: 01/14/2020 - 11:02 AM Member: Committee: Version: __
Event: S Now in Finance and Tax Time: 10/15/2019 - 10:23 AM Member: Committee: Finance and Tax Version: __
Event: S Favorable by Commerce and Tourism; YEAS 5 NAYS 0 -SJ 132 Time: 10/15/2019 - 10:02 AM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 10/15/19, 9:00 am, 110 Senate Building Time: 10/07/2019 - 3:39 PM Member: Committee: Commerce and Tourism Version: __
Event: S Referred to Commerce and Tourism; Finance and Tax; Appropriations -SJ 14 Time: 09/03/2019 - 2:21 PM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 08/14/2019 - 12:45 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.02 HB 159, HB 1021, HB 1429, SB 1612
212.05 HB 159, CS/CS/HB 377, CS/SB 818, CS/CS/CS/SB 998*, CS/CS/CS/HB 1339*, SB 7060, CS/HB 7097
212.0596 HB 159
212.05965 HB 159
212.06 HB 159, SB 596, CS/SB 818, CS/CS/CS/SB 998*, CS/CS/CS/HB 1339*, HB 7031
212.12 HB 159
212.18 HB 159
212.20 HB 159, SB 596, HB 1369, HB 6057, HB 7031, CS/HB 7097*

(*) Not the latest version