File Code: Taxes - Sales and Use
Prior Year Introduction As:
SB 1071/09 - B&T
- Sponsored By:
-
Senators Madaleno, Conway, Currie, and Kelley
- Entitled:
-
Sales and Use Tax - Online Sales Presumption
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, canvasser, representative, salesman, or solicitor operating in
the State for the purpose of selling or taking orders; providing that
the presumption may be rebutted by specified proof; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 2/10
- First Reading Budget and Taxation
- 3/2
- Hearing 3/17 at 1:15 p.m.
House Action
- No Action
Sponsored by:
- Senator Richard S. Madaleno, Jr., District 18
- Senator Joan Carter Conway, District 43
- Senator Ulysses Currie, District 25
- Senator Delores G. Kelley, District 10
Bill indexed under the following Subjects:
- Commerce and Business -see also- Dealers; Elec. Comm.; etc
- Electronic Commerce -see also- Electronic Funds Transfer
- Licenses -see also- Alcoholic Bev Lic; Drivers` Licenses
- Sales and Use Tax
Bill affects the following Statutes:
- Tax - General
- (
11-701 ,
11-701.1
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note:
Available
- Amendments:
None offered
