Legislation

Clarifying the definition of "taxable price" for the State sales and use tax as it applies to the sale or use of an accommodation facilitated by an accommodations intermediary to include the full amount of the consideration paid by a buyer for the sale or use of an accommodation, but not including any tax that is remitted to a taxing authority; altering the definition of "vendor" under the State sales and use tax to include an accommodations intermediary; defining specified terms; and making a conforming change.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Details

Cross-filed with: SB0190

Bill File Type: Regular

Effective Date(s): July 1, 2015

History

Legislation History
Chamber House Calendar Date 2/12/2015 Legislative Date 2/13/2015 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/18/2015 Legislative Date 2/18/2015 Action Hearing 3/11 at 1:00 p.m. Proceedings
Chamber House Calendar Date 4/02/2015 Legislative Date 4/03/2015 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2015 Legislative Date 3/30/2015 Action Favorable with Amendments {825667/1 Report Adopted Proceedings 60
Chamber House Calendar Date 4/03/2015 Legislative Date 3/30/2015 Action Special Order until 4/6 (Delegate Hixson) Adopted Proceedings 60
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Floor Amendment (Delegate Bromwell) {333328/1 Rejected (30-110) Proceedings 62
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Floor Amendment (Delegate Szeliga) {513721/1 Rejected (51-87) Proceedings 62
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Floor Amendment (Delegate Szeliga) {343228/1 Rejected (51-84) Proceedings 62
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Floor Amendment (Delegate Mautz) {873321/1 Rejected (53-83) Proceedings 62
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Floor Amendment (Delegate Morgan) {963829/1 Rejected (51-86) Proceedings 62
Chamber House Calendar Date 4/07/2015 Legislative Date 4/01/2015 Action Second Reading Passed with Amendments Proceedings 62
Chamber House Calendar Date 4/08/2015 Legislative Date 4/02/2015 Action Third Reading Passed (83-56) Proceedings 63
Chamber Senate Calendar Date 4/09/2015 Legislative Date 4/02/2015 Action First Reading Senate Rules Proceedings 60
Chamber Senate Calendar Date 4/11/2015 Legislative Date 4/11/2015 Action Rereferred to Budget and Taxation Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/12/2015	2/13/2015	First Reading Ways and Means
House	2/18/2015	2/18/2015	Hearing 3/11 at 1:00 p.m.
House	4/02/2015	4/03/2015	Favorable with Amendments Report by Ways and Means
House	4/03/2015	3/30/2015	Favorable with Amendments {825667/1 Report Adopted	60
House	4/03/2015	3/30/2015	Special Order until 4/6 (Delegate Hixson) Adopted	60
House	4/07/2015	4/01/2015	Floor Amendment (Delegate Bromwell) {333328/1 Rejected (30-110)	62
House	4/07/2015	4/01/2015	Floor Amendment (Delegate Szeliga) {513721/1 Rejected (51-87)	62
House	4/07/2015	4/01/2015	Floor Amendment (Delegate Szeliga) {343228/1 Rejected (51-84)	62
House	4/07/2015	4/01/2015	Floor Amendment (Delegate Mautz) {873321/1 Rejected (53-83)	62
House	4/07/2015	4/01/2015	Floor Amendment (Delegate Morgan) {963829/1 Rejected (51-86)	62
House	4/07/2015	4/01/2015	Second Reading Passed with Amendments	62
House	4/08/2015	4/02/2015	Third Reading Passed (83-56)	63
Senate	4/09/2015	4/02/2015	First Reading Senate Rules	60
Senate	4/11/2015	4/11/2015	Rereferred to Budget and Taxation

Documents

Date Posted	Document Name
4/07/2015	Amendments House - (Delegate Bromwell) {333328/01 Rejected
4/07/2015	Amendments House - (Delegate Szeliga) {343228/01 Rejected
4/07/2015	Amendments House - (Delegate Szeliga) {513721/01 Rejected
4/03/2015	Amendments House - (Ways and Means) {825667/01 Adopted
4/07/2015	Amendments House - (Delegate Mautz) {873321/01 Rejected
4/07/2015	Amendments House - (Delegate Morgan) {963829/01 Rejected
2/16/2015	Text - First - Sales and Use Tax - Taxable Price - Accommodations
4/07/2015	Text - Third - Sales and Use Tax - Taxable Price - Accommodations
4/03/2015	Vote - House - Committee - Ways and Means
4/01/2015	Vote - House Floor - Floor Amendment (Bromwell) {333328/1 Rejected (30-110) - 04/01/15
4/01/2015	Vote - House Floor - Floor Amendment (Szeliga) {513721/1 Rejected (51-87) - 04/01/15
4/01/2015	Vote - House Floor - Floor Amendment (Szeliga) {343228/1 Rejected (51-84) - 04/01/15
4/01/2015	Vote - House Floor - Floor Amendment (Mautz) {873321/1 Rejected (53-83) - 04/01/15
4/01/2015	Vote - House Floor - Floor Amendment (Morgan02) {963829/1 Rejected (51-86) - 04/01/15
4/02/2015	Vote - House Floor - Third Reading Passed (83-56) - 04/02/15

File Code

Subjects

Statutes