Legislation

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:: Ways and Means Click to view Recorded Media

Details

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 3/03 at 1:00 p.m. 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 3/03 at 1:00 p.m.

Documents

Date Posted	Document Name
2/13/2015	Text - First - Sales and Use Tax - Online Sales Presumption

File Code

Subjects

Statutes