Bill Summary

by Moskowitz

Small Business Fairness Act: Creates "Small Business Fairness Act"; revises certain tax rates imposed on sales price of communications services; revises definition of term "mail order sale" to specifically include sales of tangible personal property ordered via Internet; deletes certain provisions that specify dealer activities or other circumstances that subject mail order sales to this state's power to levy & collect sales & use tax; provides that certain persons who make mail order sales & who have substantial nexus with this state are subject to this state's power to levy & collect sales & use tax if they engage in certain activities; specifies that dealer who does not have physical presence in this state is required to collect & remit sales & use tax; provides an exception; creates rebuttable presumption that dealer is subject to state's power to levy & collect sales or use tax; specifies evidentiary proof that may be submitted to rebut presumption. Effective Date: Except as otherwise expressly provided in this act, this act shall take effect July 1, 2013.

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