Legislation - SB0644

Title: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Sponsored by: Senator King
Status: In the Senate - Returned Passed
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Authorizing, for purposes of certain laws governing the sales and use tax, a buyer to issue a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services under certain circumstances and subject to certain limitations; providing for the application for and denial, renewal, and revocation of an authorization for a buyer to issue multiple points of use certificates; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0933

Bill File Type: Regular

Effective Date(s): January 1, 2027

History

Legislation History
Chamber Senate Calendar Date 2/06/2026 Legislative Date 2/06/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations Proceedings
Chamber Senate Calendar Date 2/11/2026 Legislative Date 2/11/2026 Action Hearing 3/04 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2026 Legislative Date 4/07/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/07/2026 Legislative Date 3/18/2026 Action Favorable with Amendments {193721/1 Adopted Proceedings 57 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2026 Legislative Date 3/18/2026 Action Second Reading Passed with Amendments Proceedings 57 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations Proceedings
Chamber Senate Calendar Date 4/08/2026 Legislative Date 3/19/2026 Action Third Reading Passed (43-0) Proceedings 58 Click to view Recorded Media
Chamber House Calendar Date 4/08/2026 Legislative Date 3/21/2026 Action Referred Rules and Executive Nominations Proceedings 58 Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 4/09/2026 Action Rereferred to Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/11/2026 Legislative Date 4/11/2026 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/11/2026 Legislative Date 3/28/2026 Action Favorable Adopted Second Reading Passed Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/13/2026 Legislative Date 3/31/2026 Action Third Reading Passed (137-0) Proceedings 68 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Returned Passed Proceedings 65 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/06/2026	2/06/2026	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Senate	2/11/2026	2/11/2026	Hearing 3/04 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/07/2026	4/07/2026	Favorable with Amendments Report by Budget and Taxation
Senate	4/07/2026	3/18/2026	Favorable with Amendments {193721/1 Adopted	57 Click to view Recorded Media
Senate	4/07/2026	3/18/2026	Second Reading Passed with Amendments	57 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Senate	4/08/2026	3/19/2026	Third Reading Passed (43-0)	58 Click to view Recorded Media
House	4/08/2026	3/21/2026	Referred Rules and Executive Nominations	58 Click to view Recorded Media
House	4/09/2026	4/09/2026	Rereferred to Ways and Means
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/11/2026	4/11/2026	Favorable Report by Ways and Means
House	4/11/2026	3/28/2026	Favorable Adopted Second Reading Passed	65 Click to view Recorded Media
House	4/13/2026	3/31/2026	Third Reading Passed (137-0)	68 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Returned Passed	65 Click to view Recorded Media

File Code

Subjects

Statutes