Bill Summary

HB 159 Sales and Use Tax (2020 Session)
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Sponsors
by Clemons, Sr. Co Sponsors: Bell, Beltran, Fernandez-Barquin, Fitzenhagen, Grieco, Killebrew, LaMarca, McClain, Plasencia, Raschein, Robinson (W) Jr., Roth, Sabatini, Smith, Stone, Watson (C)
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Summary
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
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committees of reference
» H Ways & Means Committee
   H Commerce Committee
   H Appropriations Committee
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Actions
09/12/19
HOUSE 
Filed
09/25/19
HOUSE 
Referred to Ways & Means Committee; Commerce Committee; Appropriations Committee
09/25/19
HOUSE 
Now in Ways & Means Committee
12/19/19
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Bill to be Discussed During the Office of EDR's Revenue Estimating Impact Conference, 12/20/19, 9:00 am, 117 K (No Votes Will Be Taken)
03/14/20
HOUSE 
Indefinitely postponed and withdrawn from consideration
03/14/20
HOUSE 
Died in Ways and Means Committee
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bill text & filed amendments
0159
Filed on 09/12/19
PDF
No amendments to this bill text filed.
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Statute Citations
212.02
212.05
212.0596
212.05965
212.06
212.12
212.18
213.27
212.2
Research & Reports
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