Bill Summary

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

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