HB 159 (2020) -  Sales and Use Tax

General Bill by Clemons (CO-SPONSORS) Bell; Beltran; Fernandez-Barquin; Fitzenhagen; Grieco; Killebrew; LaMarca; McClain; Plasencia; Raschein; Robinson, W.; Roth; Sabatini; Smith; Stone; Watson, C.
Sales and Use Tax: Revises conditions under which certain dealers are subject to sales tax; deletes exemption for certain dealers from collecting local option surtaxes; provides that certain marketplace providers are subject to registration, collection, & remittance requirements for sales taxes; requires marketplace providers to provide certification to marketplace sellers; specifies requirements for marketplace sellers; requires marketplace providers to allow DOR to audit books & records; provides that marketplace seller is liable for sales tax collection & remittance; authorizes marketplace providers & marketplace sellers to enter into agreements to recover certain taxes, interest, & penalties; grants DOR settlement & compromise authority for marketplace sales; deletes authority of DOR to negotiate collection allowance with certain dealers.
Effective Date: July 1, 2020
Last Event: Died in Ways & Means Committee on Saturday, March 14, 2020 12:00 AM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: SB 126 Subject: Sales and Use Tax Relationship: Similar

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Ways & Means Committee Time: 03/14/2020 - 12:00 AM Member: Committee: Ways & Means Committee Version: __
Event: H Indefinitely postponed and withdrawn from consideration Time: 03/14/2020 - 12:00 AM Member: Committee: Version: __
Event: H 1st Reading Time: 01/14/2020 - 11:19 PM Member: Committee: Version: __
Event: H Now in Ways & Means Committee Time: 09/25/2019 - 3:41 PM Member: Committee: Ways & Means Committee Version: __
Event: H Referred to Appropriations Committee Time: 09/25/2019 - 3:41 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Commerce Committee Time: 09/25/2019 - 3:41 PM Member: Committee: Commerce Committee Version: __
Event: H Referred to Ways & Means Committee Time: 09/25/2019 - 3:41 PM Member: Committee: Ways & Means Committee Version: __
Event: H Filed Time: 09/12/2019 - 4:51 PM Member: Clemons Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.02 SB 126, HB 1021, HB 1429, SB 1612
212.05 SB 126, CS/CS/HB 377, CS/SB 818, CS/CS/CS/SB 998*, CS/CS/CS/HB 1339*, SB 7060, CS/HB 7097
212.0596 SB 126
212.05965 SB 126
212.06 SB 126, SB 596, CS/SB 818, CS/CS/CS/SB 998*, CS/CS/CS/HB 1339*, HB 7031
212.12 SB 126
212.18 SB 126
212.20 SB 126, SB 596, HB 1369, HB 6057, HB 7031, CS/HB 7097*
213.27

(*) Not the latest version