Legislation

Title: Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Sponsored by: Senator Guzzone
Status: Veto sustained (0-46)
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the distribution of certain sales and use tax revenue; altering the definition of "vendor", under the sales and use tax, to include certain marketplace facilitators and marketplace sellers; requiring a marketplace facilitator to collect the sales and use tax on certain sales to a buyer in the State; providing that a marketplace facilitator is not liable for a failure to collect certain sales and use taxes except under certain circumstances; requiring certain out-of-state sellers to pay the tobacco tax on certain items; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB1301

Bill File Type: Regular

Effective Date(s): October 1, 2019

History

Legislation History
Chamber Senate Calendar Date 2/04/2019 Legislative Date 2/04/2019 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Collection by Marketplace Facilitators Proceedings
Chamber Senate Calendar Date 2/06/2019 Legislative Date 2/06/2019 Action Hearing 2/27 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 3/25/2019 Legislative Date 3/25/2019 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/26/2019 Legislative Date 3/22/2019 Action Favorable with Amendments {969031/2 Adopted Proceedings 54 Click to view Recorded Media
Chamber Senate Calendar Date 3/26/2019 Legislative Date 3/22/2019 Action Second Reading Passed with Amendments Proceedings 54 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Collection by Marketplace Facilitators Proceedings
Chamber Senate Calendar Date 3/27/2019 Legislative Date 3/23/2019 Action Third Reading Passed (43-3) Proceedings 55 Click to view Recorded Media
Chamber House Calendar Date 3/28/2019 Legislative Date 3/20/2019 Action Referred Rules and Executive Nominations Proceedings 55 Click to view Recorded Media
Chamber House Calendar Date 3/28/2019 Legislative Date 3/29/2019 Action Rereferred to Ways and Means Proceedings
Chamber House Calendar Date 3/29/2019 Legislative Date 3/29/2019 Action Hearing 4/02 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/03/2019 Legislative Date 4/03/2019 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2019 Legislative Date 3/25/2019 Action Favorable with Amendments {465665/1 Adopted Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/03/2019 Legislative Date 3/25/2019 Action Second Reading Passed with Amendments Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/04/2019 Legislative Date 3/26/2019 Action Third Reading Passed (106-32) Proceedings 61 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Senate Concurs House Amendments Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Third Reading Passed (43-3) Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2019 Legislative Date 3/30/2019 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products Proceedings
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 Click to view Recorded Media
Chamber Senate Calendar Date 1/09/2020 Legislative Date 1/09/2020 Action Veto sustained (0-46) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/04/2019	2/04/2019	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Collection by Marketplace Facilitators
Senate	2/06/2019	2/06/2019	Hearing 2/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/25/2019	3/25/2019	Favorable with Amendments Report by Budget and Taxation
Senate	3/26/2019	3/22/2019	Favorable with Amendments {969031/2 Adopted	54 Click to view Recorded Media
Senate	3/26/2019	3/22/2019	Second Reading Passed with Amendments	54 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Collection by Marketplace Facilitators
Senate	3/27/2019	3/23/2019	Third Reading Passed (43-3)	55 Click to view Recorded Media
House	3/28/2019	3/20/2019	Referred Rules and Executive Nominations	55 Click to view Recorded Media
House	3/28/2019	3/29/2019	Rereferred to Ways and Means
House	3/29/2019	3/29/2019	Hearing 4/02 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/03/2019	4/03/2019	Favorable with Amendments Report by Ways and Means
House	4/03/2019	3/25/2019	Favorable with Amendments {465665/1 Adopted	60 Click to view Recorded Media
House	4/03/2019	3/25/2019	Second Reading Passed with Amendments	60 Click to view Recorded Media
House	4/04/2019	3/26/2019	Third Reading Passed (106-32)	61 Click to view Recorded Media
Senate	4/05/2019	3/30/2019	Senate Concurs House Amendments	62 Click to view Recorded Media
Senate	4/05/2019	3/30/2019	Third Reading Passed (43-3)	62 Click to view Recorded Media
Senate	4/05/2019	3/30/2019	Passed Enrolled
			Text - Enrolled - Taxation of Online Sales – Marketplace Facilitators and Sellers of Other Tobacco Products
Post Passage	5/24/2019	5/24/2019	Vetoed by the Governor (Duplicative)
			Governor's Veto Letter	Click to view Recorded Media
Senate	1/09/2020	1/09/2020	Veto sustained (0-46)

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Statutes