Legislation
- Title
- Sales and Use Tax - Online Sales Presumption
- Sponsored by
- Delegate Pena-Melnyk
- Status
- In the House - First Reading House Rules and Executive Nominations
- Analysis
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, a canvasser, an independent contractor, a representative, a salesman, or a solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.
Committees
- Original:
- Rules and Executive Nominations
Details
Bill File Type: Regular
Effective Date(s): July 1, 2013
History
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Documents
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Date Posted | Document Name |
---|---|
2/27/2013 | Text - First - Sales and Use Tax - Online Sales Presumption |
File Code
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Subjects
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Statutes
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(
11-701, 11-701.1 )
Last Updated: 2/3/2020 2:27 PM