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2015 Regular Session
Overview
At the request of:
Chief Sponsors:
Regular Sponsors:
Bill Title: Relating to taxation; prescribing an effective date.
Catchline/Summary: Enacts uniform sales and use tax administration provisions.
Directs Department of Revenue to enter into Streamlined Sales and Use Tax Agreement with other states. Imposes sales tax on sales of tangible personal property or services. Imposes use tax on use of tangible personal property purchased out-of-state. Provides civil and criminal penalties for noncompliance. Provides that sales and use tax provisions become operative on January 1, 2018, and apply to transactions occurring on or after January 1, 2018, but do not become operative if Streamlined Sales and Use Tax Agreement is not executed prior to January 1, 2018. Takes effect only if constitutional amendment proposed by House Joint Resolution 14 (2015) is approved by people at next regular general election. Takes effect on effective date of constitutional amendment proposed by House Joint Resolution 14 (2015).
Chapter Number:
Fiscal Impact: May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact: May Have Revenue Impact, But No Statement Yet Issued
Measure Analysis: Staff Measure Summary / Impact Statements
Current Location: In House Committee
Current Committee: House Committee On Revenue
Current Subcommittee:
Subsequent Referral(s):
Potential Conflicts of Interest/Vote Explanations: Potential Conflicts of Interest/Vote Explanation Documents
Measure History
Scheduled Events