Legislation

Defining "telephone answering service" for the purpose of establishing that the service is taxable under the sales and use tax only if the service consists exclusively of answering a telephone either by an automated system or by a live operator, taking messages, and transmitting messages to the customer; and establishing that a telephone answering service is not a taxable service if certain acts are only incidental to and less than 5% of the service provider's total gross receipts in a calendar year.

Committees

Original:: Ways and Means

Opposite:: Budget and Taxation

Details

Emergency Bill

Cross-filed with: SB0945

Bill File Type: Regular

Effective Date(s): Upon Enactment

History

Legislation History
Chamber House Calendar Date 2/08/2019 Legislative Date 2/08/2019 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Taxable Services - Telephone Answering Service Proceedings
Chamber House Calendar Date 2/12/2019 Legislative Date 2/12/2019 Action Hearing 2/26 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings
Chamber House Calendar Date 3/14/2019 Legislative Date 3/14/2019 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/15/2019 Legislative Date 3/12/2019 Action Favorable with Amendments {795264/1 Adopted Proceedings 47
Chamber House Calendar Date 3/15/2019 Legislative Date 3/12/2019 Action Second Reading Passed with Amendments Proceedings 47
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Taxable Services - Telephone Answering Service Proceedings
Chamber House Calendar Date 3/18/2019 Legislative Date 3/13/2019 Action Third Reading Passed (136-2) Proceedings 48A
Chamber Senate Calendar Date 3/18/2019 Legislative Date 3/15/2019 Action Referred Budget and Taxation Proceedings 47A
Chamber Senate Calendar Date 3/20/2019 Legislative Date 3/20/2019 Action Hearing 3/27 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/04/2019 Legislative Date 4/04/2019 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/04/2019 Legislative Date 3/29/2019 Action Favorable Adopted Proceedings 61
Chamber Senate Calendar Date 4/04/2019 Legislative Date 3/29/2019 Action Second Reading Passed Proceedings 61
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Third Reading Passed (46-0) Proceedings 62
Chamber House Calendar Date 4/05/2019 Legislative Date 3/29/2019 Action Returned Passed Proceedings 64
Chamber Post Passage Calendar Date 5/24/2019 Legislative Date 5/24/2019 Action Vetoed by the Governor (Duplicative) Proceedings
Chamber Calendar Date Legislative Date Action Governor's Veto Letter Proceedings
Chamber House Calendar Date 1/08/2020 Legislative Date 1/08/2020 Action Veto sustained (0-138) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/08/2019	2/08/2019	First Reading Ways and Means
			Text - First - Sales and Use Tax - Taxable Services - Telephone Answering Service
House	2/12/2019	2/12/2019	Hearing 2/26 at 1:00 p.m.
			Vote - House - Committee - Ways and Means
House	3/14/2019	3/14/2019	Favorable with Amendments Report by Ways and Means
House	3/15/2019	3/12/2019	Favorable with Amendments {795264/1 Adopted	47
House	3/15/2019	3/12/2019	Second Reading Passed with Amendments	47
			Text - Third - Sales and Use Tax - Taxable Services - Telephone Answering Service
House	3/18/2019	3/13/2019	Third Reading Passed (136-2)	48A
Senate	3/18/2019	3/15/2019	Referred Budget and Taxation	47A
Senate	3/20/2019	3/20/2019	Hearing 3/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation
Senate	4/04/2019	4/04/2019	Favorable Report by Budget and Taxation
Senate	4/04/2019	3/29/2019	Favorable Adopted	61
Senate	4/04/2019	3/29/2019	Second Reading Passed	61
Senate	4/05/2019	3/30/2019	Third Reading Passed (46-0)	62
House	4/05/2019	3/29/2019	Returned Passed	64
Post Passage	5/24/2019	5/24/2019	Vetoed by the Governor (Duplicative)
			Governor's Veto Letter
House	1/08/2020	1/08/2020	Veto sustained (0-138)

File Code

Subjects

Statutes