Bill Summary

by Margolis

Mail Order Sales; Revising the term "mail order sale" to specifically include sales of tangible personal property ordered by Internet; deleting certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state's power to levy and collect the sales and use tax; providing that certain persons who make mail order sales and who have a substantial nexus with this state are subject to this state's power to levy and collect the sales and use tax if they engage in certain enumerated activities; creating a rebuttable presumption that a dealer is subject to the state's power to levy and collect the sales or use tax under specified circumstances, etc. Effective Date: July 1, 2013

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