Bill Summary
HB 101 Taxation (2015 Session)
Taxation: Exempts certain obligations from nonrecurring intangible personal property tax; exempts certain documents that transfer real property from tax; exempts certain notes, written obligations, mortgages, or other evidences of indebtedness from tax; reduces tax on rental or license fees charged for use of real property; revises term "mail order sale" to specifically include sales of tangible personal property ordered through Internet or dealer in foreign country; provides that certain persons who make mail order sales & have nexus with state are subject to state's power to collect sales tax when engaged in certain activities; specifies that certain dealers are not required to collect sales tax unless certain circumstances exist; creates rebuttable presumption that dealer is subject to state's power to collect sales tax; creates annual sales tax holiday for school supplies, personal computers, & personal computer-related accessories; creates Restaurant & Hotel Renovation Tax Refund Program with administration by DEO; authorizes applicant to receive tax refund under certain circumstances; requires DOR to develop system to track changes in sales tax remitted & submit reports to Governor & Legislature. Effective Date: July 1, 2015
12/12/14
HOUSE
Filed
01/08/15
HOUSE
Referred to Finance & Tax Committee; Economic Development & Tourism Subcommittee; Appropriations Committee
01/08/15
HOUSE
Now in Finance & Tax Committee
04/28/15
HOUSE
Died in Finance and Tax Committee
No amendments to this bill text filed.
199.133
201.02
201.08
212.031
212.0596
212.06
212.0802
212.099
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