2009 Regular Session

SENATE BILL 1071

File Code: Taxes - Sales and Use
Sponsored By:
Senator Madaleno
Entitled:
Sales and Use Tax - Online Sales Presumption

Synopsis:

Providing that for purposes of the definition of "engage in the business of an out-of-state vendor" under the sales and use tax law a seller shall be presumed under specified circumstances to have an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
3/28
First Reading Senate Rules
Motion Rules Suspended for late introduction (Senator Madaleno) Adopted
Referred Senate Rules
3/31
Re-referred Budget and Taxation
Hearing 4/2 at 1:00 p.m.
House Action
No Action

Bill indexed under the following Subjects:

Commerce and Business -see also- Dealers; Elec. Comm.; etc
Electronic Commerce -see also- Electronic Funds Transfer
Licenses -see also- Alcoholic Bev Lic; Drivers` Licenses
Sales and Use Tax

Bill affects the following Statutes:

Tax - General
( 11-701 , 11-701.1 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered