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The Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce
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State |
Legislation / Sponsors / Summary |
Status |
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Arkansas |
2003/ SB 483 (Act 1273) – Sen. Hill: legislation brings Arkansas into compliance with the Agreement http://www.arkleg.state.ar.us/ftproot/acts/2003/public/act1273.pdf |
ENACTED, 4/14/2003. |
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Arkansas |
2005/ HB 2475 (ACT 1270)– Representatives Glidewell, Medley, Childers and Senator Altes: amends the procedures for abolishing municipal sales and use taxes.= http://www.arkleg.state.ar.us/ftproot/acts/2005/public/act1270.pdf |
ENACTED, 3/30/2005. |
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Arkansas
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2005/ SB 1173 (Act 2008) – Sen. Hill: changes state’s date of compliance to July 1, 2007 http://www.arkleg.state.ar.us/ftproot/acts/2005/public/act2008.pdf |
ENACTED, 4/12/2005. |
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Arkansas
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2005/ SB 1169 (Act 2163) – Sen. Hill: bill adopts administrative provisions of the Agreement; clean-up bill. http://www.arkleg.state.ar.us/ftproot/acts/2005/public/act2163.pdf |
ENACTED, 4/18/2005. |
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Arkansas
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2007/ HB 1029— Rep. Hall: requires the Department of Finance to adopt rules consistent with the SSTA. http://www.arkleg.state.ar.us/ftproot/amend/2007/htm/HB1029-H1.pdf |
2/06/2007, Reported by Revenue and Taxation. |
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Arkansas |
2007/ SB 279— Sen. Hill: to provide for a rebate on local tax paid on single transactions. http://www.arkleg.state.ar.us/ftproot/bills/2007/public/SB279.pdf |
2/14/2007,reported Senate Revenue and Taxation. |
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Arkansas |
2007/ SB 280— Sen. Hill: establishes effective date to join SSTA as January 1, 2008. http://www.arkleg.state.ar.us/ftproot/bills/2007/public/SB280.pdf |
2/14/2007,reported to Senate Revenue and Taxation with a Do Pass. |
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Arkansas |
2007/ SB 281— Sen. Hill: “provide consistency with the SSTA to allow a refund request when the bad debt deduction exceeds that sales tax due; to repeal the sales tax sourcing rules for florists; to provide relief for sellers that follow the requirement of the director in collecting sales tax.” http://www.arkleg.state.ar.us/ftproot/bills/2007/public/SB281.pdf |
2/8/2007, Introduced and referred to Senate Revenue and Taxation. with a Do Pass. |
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Arkansas |
2007/ SB 282— Sen. Hill: removes excise taxes from the gross receipts section of the Arkansas Code. http://www.arkleg.state.ar.us/ftproot/bills/2007/public/SB282.pdf |
2/14/2007,reported Senate Revenue and Taxation with a Do Pass. |
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Indiana
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2003/ HB 1815 (Public Law 257) – Rep. Crawford: legislation brings Indiana into compliance with the Agreement. http://www.in.gov/legislative/bills/2003/PDF/HE/HE1815.1.pdf |
ENACTED, 5/12/2003. |
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Indiana |
2006/SB 258— Senator Kenley, Hume: Specifies that tobacco products are not food and food ingredients. Defines the terms "direct mail" and "bundled transaction". Provides that a person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction. Provides that a person who: (1) voluntarily registers as a seller under the streamlined sales and use tax agreement; (2) is not a model 1, model 2, or model 3 seller (as defined under the streamlined sales and use tax agreement); and (3) had a liability for collection of state gross retail and use tax for the preceding calendar year that did not exceed $1,000; is not required to file a monthly state gross retail and use tax return. Provides that a transaction in which a florist that takes a floral order from a purchaser and transmits the floral order to another florist for delivery is sourced to the location of the florist who originally took the floral order from the purchaser. http://www.in.gov/legislative/bills/2006/PDF/SE/SE0258.1.pdf |
ENACTED, 3/24/2006. |
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Indiana |
2007/ SB 502— Sen. Kenley: adopts conforming language to maintain compliance with the SSUTA. http://www.in.gov/legislative/bills/2007/PDF/SB/SB0502.1.pdf |
2/01/2007, reported by Tax and Fiscal Policy. |
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Indiana |
2007/ SB 7— Sen. Alting: requires the Department of Revenue to adopt rules consistent with the SSTA. http://www.in.gov/legislative/bills/2007/PDF/IN/IN0007.1.pdf |
1/08/2007, Introduced and referred to Tax and Fiscal Policy. |
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Indiana |
2007/ HB 1648— Rep. Porter: Provides that a retail merchant may assign a bad debt deduction from the state gross retail tax. http://www.in.gov/legislative/bills/2007/PDF/IN/IN1648.1.pdf |
1/23/2007, Introduced and referred to Ways and Means. |
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Iowa |
2003/ HF 683: amendment would bring Iowa into full compliance with the Agreement. http://www.legis.state.ia.us/GA/80GA/Legislation/HF/00600/HF00683/Current.html |
ENACTED 6/1/2003. |
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Iowa |
2005/ SF 413— Ways and Means: SST changes; includes medical definitions; sales price. |
ENACTED, 6/3/2005. |
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Iowa |
Iowa Streamlined Sales Tax Advisory Council 2005 Report: the council makes recommendations to the General Assembly regarding the Streamlined Sales and Use Tax Agreement. http://www.legis.state.ia.us/lsadocs/Docs_Filed/2006/DFJYD155.PDF |
Report Submitted, 4/14/2006. |
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Iowa
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2006/ HF 2794: Iowa streamlined sales tax advisory council shall provide recommendations to address the new administrative burdens identified in the Iowa streamlined sales tax advisory council report submitted to the Iowa general assembly. The recommendations must be submitted to the general assembly by January 1, 2007; four representatives are authorized to be members of the governing board established pursuant to the agreement and to represent Iowa before that body as one vote; and streamlined sales and use tax updates. |
ENACTED, 6/1/2006. |
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Iowa |
2007/ SSB 1219: makes technical corrections to the Iowa Code. http://coolice.legis.state.ia.us/Legislation/82ndGA//all%20other/SSB1219.html |
2/13/2007, referred to Judiciary. |
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Kansas
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2003/ HB 2005 (Ch. 147): contains language to comply with the Agreement. http://www.kslegislature.org/enrollbills/approved/2003/2005.pdf |
ENACTED, 7/1/2003. |
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Kansas |
2004/ SB 147 (Ch. 171)– Committee on Taxation: delays enforcement of destination sourcing rules until January 1, 2005. |
ENACTED, 05/20/2004. |
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Kansas |
2006/ SB 55— By the Committee on Commerce: restores uniformity to local sales tax provisions. All cities would be granted authority to levy sales taxes of up to 3 percent (2 percent for general purposes and up to 1 percent for special purposes). |
ENACTED, 5/22/2006. |
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Kansas |
2006/ SB404— expands sales tax exemptions. |
ENACTED, 5/22/2006. |
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Kansas |
2007/ SB 334— compliance amendments to definitions, relief of liability and tax rate database. |
02/15/2007, hearing scheduled with Assessment and Taxation. |
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Kansas
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2007/ HB 2513— amends direct mail provisions of Kansas Code. |
2/14/2007, referred to Taxation. |
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Kentucky |
2003/ HB 293 (Acts Ch. 124) – Reps. Moberly and Belcher: legislation to bring Kentucky into compliance with the Agreement. |
ENACTED, 3/18/2005. |
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Kentucky |
2005/ HB 495 (Acts Ch. 154)– C. Belcher: creates a new section of KRS Chapter 139 and amends various sections of KRS Chapter 139 to conform to the Streamlined Sales and Use Tax Agreement; amends KRS 139.472 to exempt certain hospital beds from sales and use tax. |
ENACTED, 3/18/2005. |
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Kentucky |
2007/ HB 360— Rep. Moberly: Amendments to streamlined definitions; provides liability relief; creates a new section in the Code to address sourcing of communications services. |
2/14/2007, reported by Appropriations and Revenue. |
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Michigan |
2002/ HB 5080 (Act 122)— “A bill to provide for a streamlined system of sales and use tax collection; to prescribe the requirements necessary for this state to adopt a multistate agreement; to provide for a board with certain powers and duties; to provide for the registration of sellers who select a model of collection and remittance; to forgive liability of collection of sales and use taxes on past transactions for certain sellers; to assure privacy of buyers; to prescribe certain powers and duties of state departments; and to repeal acts and parts of acts.” http://www.legislature.mi.gov/documents/2001-2002/publicact/pdf/2001-PA-0122.pdf |
ENACTED, 10/5/2001. |
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Michigan
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2004/ HB 5502 (Public Act 172) – Representative Wenke: amend the Use Tax Act to make complementary changes, including definitional changes; the elimination of certain exemptions; added provisions relating to bad debt reductions; added provisions related to the “sourcing” of sales; and changing the dates on which sales and use are calculated or returned.” Legislative Analysis of HB5502, HB5503, HB5504, HB5505, Michigan House Fiscal Agency, (August 24, 2004). http://www.legislature.mi.gov/documents/2003-2004/publicact/pdf/2004-PA-0172.pdf |
ENACTED, 6/28/2004. |
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Michigan |
2004/ HB5503 (Public Act 173) — Representative Byrum: amend General Sales Tax Act to make complementary changes including definitional changes; the elimination of certain exemptions; added provisions relating to bad debt reductions; added provisions related to the “sourcing” of sales; and changing the dates on which sales and use are calculated or returned.” Legislative Analysis of HB5502, HB5503, HB5504, HB5505, Michigan House Fiscal Agency, (August 24, 2004). http://www.legislature.mi.gov/documents/2003-2004/publicact/pdf/2004-PA-0173.pdf |
ENACTED, 6/28/2004. |
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Michigan |
2004/ HB5504 (Public Act 174) — Representative Condino: “create[s] the Streamlined Sales and Use Tax Administration Act under which the state treasurer could enter into the streamlined sales and use tax agreement with one or more other states, to “simplify the sale and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.” The state treasurer (or a designee) could also certify the state’s compliance with the agreement and take whatever actions necessary to participate in the agreement. The Department of Treasury could take actions “reasonably required” to implement the provisions of the act, including promulgating rules, regulations, and procuring goods and services with other states in furthering the agreement.” Legislative Analysis of HB5502, HB5503, HB5504, HB5505, Michigan House Fiscal Agency, (August 24, 2004). http://www.legislature.mi.gov/documents/2003-2004/publicact/pdf/2004-PA-0174.pdf |
ENACTED, 6/28/2004. |
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Michigan |
2004/ HB5505 (Public Act 175) — Representative Koetje: “create[s] the Streamlined Sales and Use Tax Revenue Equalization Act, which would “impose taxes and create credits and refundable credits to modify and equalize the impact of changes made to the General Sales Tax Act and Use Tax Act necessary to bring those taxes into compliance with the streamlined sales tax agreement.” Legislative Analysis of HB5502, HB5503, HB5504, HB5505, Michigan House Fiscal Agency, (August 24, 2004). http://www.legislature.mi.gov/documents/2003-2004/publicact/pdf/2004-PA-0175.pdf |
ENACTED, 6/28/2004. |
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Minnesota
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2003/ SF 1505 (Ch. 127)– Sen. Moua: legislation to comply with Agreement. |
ENACTED, 5/25/2003. |
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Minnesota |
2005/ HF 2228 (Ch. 151) – Abrams; Lenczewski: changes to state’s sales tax law to further comply with SST; clarifies that exclusions form the definitions of bad debt only apply to sales tax refund claims attributable to a loss from a bad debt; clarifies that dietary supplements are a taxable food item; clarifies that SST sourcing rules apply to watercraft, aircraft, modular homes, manufactured homes, and mobile homes; adds “aircraft operated by air carriers for the transport of persons or property in interstate commerce,” and “containers designed for use on and component parts attached or secured on railcars, tracks, and aircraft” to the list of items subject to the sourcing provisions of transportation equipment; changes the definition for drugs and medical devices to conform with definitional requirements of SST; removes durable medical equipment from the exemption for medical supplies purchased by a licensed health care facility or professional; includes exemption for chair lifts and ramps under definition for mobility enhancing equipment (Source: Minnesota House of Representatives, House Research, House Research Bill Summary: HF 2228 (Saint Paul, 2005). http://www.revisor.leg.state.mn.us/bin/bldbill.php?bill=H2228.1&session=ls84 |
ENACTED, 6/2/2005. |
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Minnesota |
2006/HF 785— Senator Pogemiller: clarifying tangible personal property sales tax provisions; eliminating the sales tax on prepared food, candy and soft drinks under certain conditions; modifying the content and form of the sales tax exemption certificate. http://ros.leg.mn/bin/bldbill.php?bill=H0785.4.html&session=ls84 |
ENACTED, 6/01/2006. |
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Minnesota |
2007/ HB 496— Rep. Lenczewski: integrates fur clothing definition as adopted by SSTA. http://www.revisor.leg.state.mn.us/bin/bldbill.php?bill=H0496.0.html&session=ls85 |
2/12/2007, reported by Tax Committee. |
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Minnesota |
2007/ SB 610: Sen. Bakk: integrates fur clothing definition as adopted by SSTA. http://www.revisor.leg.state.mn.us/bin/bldbill.php?bill=S0610.0.html&session=ls85 |
2/7/2007, referred to Tax Committee. |
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Nebraska |
2003/ LB 282 – Sen. Landis: legislation brings Nebraska into compliance with the Agreement. http://srvwww.unicam.state.ne.us/legislature/XCVIII/slip/SLIP_LB282.pdf |
ENACTED, 5/6/2003. |
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Nebraska
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2005/ LB 16 – Sen. Landis: regarding Central registration. The state shall participate in an electronic central registration system that allows a seller to register to collect and remit sales and use taxes for all member states. Under the system: Sellers who register within twelve months after this state's participation in the agreement are relieved from liability, including the local option tax, for tax not collected or paid if the seller was not registered during the twelve months prior to this state's participation in the agreement. Such relief from liability shall be in accordance with the terms of the agreement. |
ENACTED, 03/9/2005. |
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Nebraska |
2004/ LB 1017 – Sen. Landis: technical changes to streamlined sales tax legislation. http://srvwww.unicam.state.ne.us/legislature/XCVIII/slip/SLIP_LB1017.pdf |
ENACTED, 04/15/2004. |
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Nebraska
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2006/ LB 887—Sen. Landis: enact a number of changes to the state sales tax to keep Nebraska in compliance with the Streamlined Sales and Use Tax Agreement. |
ENACTED, 3/7/2006. |
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Nebraska |
2007/ LB 223— Sen. Janssen: adopts amendments to the Streamlined Sales and Use Tax Agreement through December 14, 2006. http://uniweb.legislature.ne.gov/FloorDocs/Current/PDF/Intro/LB223.pdf |
2/02/2007, Reported by the Revenue Committee. |
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Nevada
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AB 514 (Ch. 400)– Taxation Committee: legislation brings Nevada into compliance with the Agreement. |
ENACTED, 6/9/2003. |
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Nevada |
2005/ SB 515 (Ch. 421) – assumes SST definitions; carries out terms under SST. |
ENACTED, 6/14/2005. |
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New Jersey |
2004/ AB 3473 (P.L.2005, c.126) – Greenwald, Watson Coleman and S.1958 – Bryant, Buono: conforms the sales and use tax to the Streamlined Sales and Use Tax Agreement. |
ENACTED, 7/2/2005. |
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New Jersey |
2006/ A4714 (Ch. 2006-41): Imposes a gross receipts tax on the retail sale of fur clothing in the state. |
ENACTED, 7/8/2006. |
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New Jersey |
2006/ A4901 (P.L.2006, c.44) — Sen. Payne: incorporates several rate change provisions of the Streamlined Sales and Use Tax Agreement. |
ENACTED, 7/8/2006. |
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New Jersey |
2006/ A2003 (Last Session Bill Number: A4098)—Assemblymen Cryan and Cohen: Prohibits the imposition of a sales and use tax on internet access service. |
1/10/2006, Referred to Assembly Appropriations Committee. |
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New Jersey |
2006/ S288 (Last Session Bill Number: S2628) — Senator Kenny: The bill establishes the new taxable category of digital good. A digital good means access to, receipt of, subscription to, or the right or license to use digital data or information that are delivered electronically.
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1/10/2006, Referred to Senate Budget and Appropriations Committee. |
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New Jersey |
2006/ S1025— Senator Sweeney: imposes the New Jersey sales and use tax on prewritten computer software delivered by electronic means and delivered by the load and leave method. |
1/17/2006, Introduced Referred to Sen Budget and Appropriations Committee. |
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New Jersey |
2006/ AR134 (Last Session Bill Number: AR224 )— Assemblyman Cryan: Memorializes Congress to enact legislation to give states that have complied with the Streamlined Sales and Use Tax Agreement the authority to require out-of-state sellers to collect their sales and use tax. |
2/23/2006, Introduced, Referred to Assembly Appropriations. |
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North Carolina |
2001/ Ch. 347— Senator Kerr III: Act to enable North Carolina to enter the Streamlined Sales and Use Tax Agreement. http://www.ncga.state.nc.us/Sessions/2001/Bills/Senate/PDF/S144v5.pdf |
ENACTED, 08/08/2001. |
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North Carolina |
2005/ S. 622 (Ch. SL 2005-276) – Appropriations bill 2005: includes general fund availability for streamlined sales tax changes (61,700,000 for FY06-07) http://www.ncga.state.nc.us/Sessions/2005/Bills/Senate/HTML/S622v9.html |
ENACTED, 8/13/ 2005. |
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North Carolina |
2005/ HB 1630 (Ch. SL 2005-144) – Rep. Luebke: sales tax changes; definitions for school supplies; clean up legislation. |
ENACTED, 6/30/2005. |
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North Dakota |
2003 / S. 2095/S.2096 (Ch. 538, Ch. 539)– legislation brings North Dakota into compliance with the Agreement. http://www.legis.nd.gov/assembly/58-2003/session-laws/documents/TAXES.pdf#CHAPTER539 |
ENACTED, 3/19/2003. |
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North Dakota |
2005/ HB 1015 (Ch. 25)– Introduced by Appropriations Committee at the request of the governor: relating to the effective date of the streamlined sales tax agreement complying amendments; relating to excise tax imposed on the storage, use, or consumption in this state of mobile homes used for residential or business purposes. http://www.legis.nd.gov/assembly/59-2005/session-laws/documents/APPRO.pdf#CHAPTER15 |
ENACTED, 5/4/2005. |
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North Dakota |
2005/ S.B. 2050 (Ch. 582) – Sen. Cook and Urlacher and Reps. Drovdal and Wailer: legislation moves forward state’s date for compliance to Sept. 30, 2005 from Dec. 31, 2005. http://www.legis.nd.gov/assembly/59-2005/session-laws/documents/TAXES.pdf#CHAPTER582 |
ENACTED, 04/27/2005. |
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North Dakota |
2005/ HB 1042 (Ch. 579)– Legislative Council: relating to membership of ND on the SST governing board and membership of the streamlined sales tax state and local advisory council. http://www.legis.nd.gov/assembly/59-2005/session-laws/documents/TAXES.pdf#CHAPTER579 |
ENACTED, 4/12/2005. |
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North Dakota |
2005/ H.B. 1043 (Ch. 580)– Tax Committee: relating to sales and use tax amendments to conform with the provisions of the Streamlined Sales Tax Act; to repeal section 57-39.2-03.8 and subsection 33 of section 57-39.2-04 of the North Dakota Century Code, relating to elimination of provisions in conflict with the Streamlined Sales Tax Act. http://www.legis.nd.gov/assembly/59-2005/session-laws/documents/TAXES.pdf#CHAPTER580 |
ENACTED, 4/11/2005. |
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North Dakota
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2005/ SB 2359 (Ch. 581)– by Senators Cook and Urlacher, Representatives Drovdal and Weiler: relating to compensation of a certified service provider under the streamlined sales tax collection agreement; allows CSP, collecting on behalf of retailer, to claim all or part of compensation for the administrative expenses of filing returns and paying tax. http://www.legis.nd.gov/assembly/59-2005/session-laws/documents/TAXES.pdf#CHAPTER581 |
ENACTED, 4/27/2005. |
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North Dakota |
2007/ S2202— Sen. Cook: “allocation of sales and use tax collections by retailers registered with the streamlined sales tax central registration system to the North Dakota taxpayer relief fund.” http://www.legis.nd.gov/assembly/60-2007/bill-text/HAEL0100.pdf |
2/12/2007, Passed Senate. |
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North Dakota |
2007/ SB 2380— Sen. Cook: Relates to administration of the streamlined sales tax agreement. http://www.legis.nd.gov/assembly/60-2007/bill-text/HRFA0100.pdf |
2/06/2007, Passed Senate. |
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North Dakota |
2007/ 2381— Sen. Cook: Relates to reimbursements to retailers for administrative expenses associated with sales and use tax collection and remittance. http://www.legis.nd.gov/assembly/60-2007/bill-text/HRFJ0100.pdf |
2/06/2007, Passed Senate. |
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Ohio
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2003 / HB95: adds language to bring Ohio into compliance with the Agreement (note: In November of 2003, state delayed implementation of sourcing provisions until January 1, 2005). http://www.legislature.state.oh.us/BillText125/125_HB_95_EN_N.html |
ENACTED, 6/26/2003. |
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Ohio |
2004/ SB 218 – Amstutz: changes the procedure used to return sales and use tax collections to counties under the sourcing law that is scheduled to take effect January 1, 2005. http://www.legislature.state.oh.us/BillText125/125_SB_218_EN_N.pdf |
ENACTED, 4/29/ 2005. |
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Ohio |
2004/ HB 204 – Wolpert: delays implementation of destination sourcing rules until July 1, 2005; a vendor may source sales by destination on or after January 1, 2005, but must continue using destination sourcing from then on http://www.legislature.state.oh.us/BillText125/125_HB_204_EN_N.pdf |
ENACTED, 08/05/2004. |
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Ohio |
2004/ HB 95 – Calvert: budget bill; includes conformity language for sales tax exemptions and definitions. http://www.legislature.state.oh.us/BillText125/125_HB_95_EN_N.pdf |
ENACTED, 6/26/2004. |
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Ohio
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2005/ SB 26 – Amstutz: provides for phase-in destination-based sourcing of sales for small businesses; beginning January 1, 2008, all vendors shall source their sales on a destination basis. http://www.legislature.state.oh.us/BillText125/125_SB_26_I_Y.pdf |
ENACTED, 6/02/2005. |
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Ohio
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2005/ HB 66: changes made to comply with the Agreement; sourcing multiple points of use sales; sales of direct mail; administering exempt sales under the Agreement; change to the statute of limitations for assessing sales or use taxes; medical equipment definitions and exemptions; revisions to the definition of "price"; tax treatment of "bundled transactions"; telecommunications definitions and sourcing requirements; timing of the adoption of resolutions for county permissive sales tax levies; county license fee reimbursement; includes language on funding for travel for Ohio’s delegation to the Streamlined Sales Tax Project. http://www.legislature.state.oh.us/BillText125/125_HB_65_I_Y.pdf |
ENACTED, 6/30/2005. |
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Ohio |
2006/ HB294— Rep. Kilbane: delays sourcing requirements of vendors under certain circumstances.
http://www.legislature.state.oh.us/BillText126/126_HB_294_EN_N.pdf |
ENACTED, 6/28/2006. |
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Oklahoma
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2003 / SB 708 – Sen. Monson: brings Oklahoma into compliance with the Agreement. http://webserver1.lsb.state.ok.us/2003-04bills/SB/SB708_ENR.RTF |
ENACTED, 5/30/2003. |
|
Oklahoma |
2004/ SB 1121 – Senator Rabon and Representative Pope: provides relief from liability for vendors and certified service providers (CSPs) using sales and use tax collection system incorporating database approved by the state tax commission; effective Nov. 1, 2004. http://webserver1.lsb.state.ok.us/2003-04bills/SB/sb1121_enr.rtf |
ENACTED, 6/9/2004. |
|
Oklahoma |
2007/ SB 116— Sen. Mazzei: “Relates to revenue and taxation; exempts sales of certain food and beverages from sales tax; requires Oklahoma Tax Commission to promulgate certain rules; relates to the Sales Tax Relief Act.” http://webserver1.lsb.state.ok.us/2007-08bills/SB/sb116_int.rtf |
2/06/2007, referred to Finance. |
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Oklahoma |
2007/ SB 685– Sen. Mazzei: “eliminates procedures relating to purchase of goods, software or services delivered electronically to Multiple Points of Use; provides an effective date.” http://webserver1.lsb.state.ok.us/2007-08bills/SB/sb685_int.rtf |
2/13/2007, reported from Finance. |
|
Oklahoma |
2007/ SB 1076— Sen. Wilson: “Relates to revenue and taxation; relates to definitions for certain telecommunications services.” http://webserver1.lsb.state.ok.us/2007-08bills/SB/sb1076_int.rtf |
2/05/2007, Introduced. |
|
Oklahoma |
2007/ SB 34— Sen. Gumm: requires Oklahoma Tax Commission to promulgate rules to comply with the SSTA. http://webserver1.lsb.state.ok.us/2007-08bills/SB/sb34_int.rtf |
2/5/2007, Introduced and referred to Finance. |
|
Rhode Island |
2001/ HB 6494 (Act 172): legislation makes Rhode Island an implementing state. http://www.rilin.state.ri.us/BillText/BillText01/HouseText01/H6494.htm |
ENACTED,7/13/2001. |
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Rhode Island |
2006/ H 7120, Art. 30 (Ch. 246) – Representatives Watson, Mumford, Gorham, Savage, and Ehrhardt: Implementation of the Streamlined Sales and Use Tax Agreement. http://www.rilin.state.ri.us/PublicLaws/law06/law06246-30.htm |
ENACTED, 6/30/2006. |
|
Rhode Island |
2007/ HB 5143— Rep. Costantio: repeals MPU provisions, designates representatives before the Governing Board, and other technical changes. http://www.rilin.state.ri.us/BillText07/HouseText07/H5143A.pdf |
2/13/2007, reported by Senate Finance; 2/01/2007, Passed House. |
|
South Dakota |
2003/ SB 76: brings South Dakota into full compliance with the Agreement. South Dakota enacted most of the Agreement during the 2002 legislative session. |
ENACTED, 3/6/2003. |
|
South Dakota |
2005/ HB 1043 – The Committee on Taxation: conforms state law to the Agreement. |
ENACTED, 2/10/2005. |
|
South Dakota |
2005/ HB 1033 – The Committee on Taxation at the request of the Department of Revenue and Regulation: establishes certain provisions with regard to the past tax liability of sellers who agree to collect sales and use tax under the Streamlined Sales and Use Tax Agreement. |
ENACTED 2/9/2005. |
|
South Dakota |
2005/ HB 1040 – An Act to repeal certain sales and use tax exemptions that conflict with certain statutory exemptions. |
ENACTED, 2/9/2005. |
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South Dakota |
2005/ SCR05— Senators Smidt; Representatives Wick: Urging the members of the South Dakota Congressional delegation to sponsor and support the Streamlined Sales and Use Tax Act. |
ENACTED, 2/18/2005. |
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South Dakota
|
2006/ HB 1167—Representatives Wick and Senators Knudson: to “create a tax relief fund and to dedicate certain sales and use tax revenue received by the state through the Streamlined Sales and Use Tax Agreement and to provide compensation to certain retailers for collecting and remitting the sales tax.”
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ENACTED, 3/10/2006. |
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South Dakota
|
2006/SB 67— Senators Knudson, McCracken, and Smidt; Representatives Wick and Dennert: An Act to revise the amnesty provisions for sellers under the Streamlined Sales and Use Tax Agreement. |
ENACTED, 2/22/2006.
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South Dakota |
2006/ HB1110 — Representatives Krebs, Boomgarden, Faehn, Frost, Garnos, Hargens, Haverly, Koistinen, Kroger, Miles, Peters, Sebert, and Willadsen and Senators Greenfield, Apa, Duniphan, Gray, Hansen (Tom), McCracken, Olson (Ed), Peterson (Jim), Sutton (Dan), and Sutton (Duane): An Act to provide compensation to certain retailers for collecting and remitting the sales tax, up to $70 per month. |
ENACTED, 3/21/2006, Veto Override by House and Senate. |
|
South Dakota |
2007/ HB 1042— Committee on Taxation: revise the definition of bundling for sales and use tax purposes. |
ENACTED, 1/31/2007. |
|
South Dakota |
2007/ HB 1047— Committee on Taxation: revise the taxation of bundled transactions involving telecommunications services and related services. |
ENACTED, 2/07/2007. |
|
Tennessee |
2003 / SB 899 and HB 832 (Pub. Ch. 357)– Sen. Clabough & Rep. Head: brings Tennessee into compliance with the Agreement. |
ENACTED, 6/24/2003. |
|
Tennessee |
2004/ SB 3454 (Pub. Ch. 959)– Chruchfield, Clabough: changes to July 1, 2005 effective date for some conformity provisions; Redefines certain terms and revises certain provisions in regard to the streamlined sales tax provisions passed in 2003 in order to make the state consistent with the streamlined agreement and current statutes and policies |
ENACTED, 06/22/2004. |
|
Tennessee |
2005/ SB 731 (Pub. Ch. 311)– by Sen. Haynes, Ramsey, Williams, Burchett, Crutchfield, Ford, Bryson, Norris, Burks and HB 2088 by Briley, Tindell, Armstrong, Hargett, Sargent, Eldridge, Overbey, Hood, Fowlkes, Coleman, Litz, Vaughn, McKee: delays the implementation of the streamlined sales tax laws to July 1, 2008, which were to take effect July 1, 2005, and January 1, 2009, with respect to the single article under the local option sales tax and the commissioner of revenue refunding portions of the local option sales tax. http://www.legislature.state.tn.us/bills/currentga/Chapter/PC0311.pdf |
ENACTED, 6/6/2005. |
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Tennessee |
2007/ HB 68— Rep. Turner: “Delays implementation of streamlined sales tax until one year following the effective date of action taken by the U.S. Congress to expressly permit the taxation of catalog and Internet sales by individual states.” http://www.legislature.state.tn.us/bills/currentga/BILL/HB0068.pdf |
2/1/2007, referred to Finance. |
|
Tennessee |
2007/ SB 244— Sen. Haynes: “Delays implementation of streamlined sales tax until one year following the effective date of action taken by the U.S. Congress to expressly permit the taxation of catalog and Internet sales by individual states.” http://www.legislature.state.tn.us/bills/currentga/BILL/SB0244.pdf |
2/05/2007, Introduced. |
|
Utah |
2003 / SB 147 (Session Law Chapter: 312) – Sen. Hillyard: legislation brings Utah into compliance with the Agreement. |
ENACTED, 3/24/2003. |
|
Utah |
2004 (3rd Special Session) / S.B. 3001 (Ch. 1)— Rep. Harper: Implementation delayed for 1 year. |
ENACTED, 6/30/2004. |
|
Utah |
2004/ HB 273 (Session Law Chapter: 140) – Harper: modifies the municipal energy sales and use tax and the municipal telecommunications license tax to coordinate those taxes with the Streamlined Sales and Use Tax Agreement and state and local sales and use taxes; adds a provision under which a "related seller" is not required to collect and remit sales and use tax under specified circumstances. |
ENACTED, 3/16/2005. |
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Utah |
2005/ HB 1 (Session Law Chapter: 8) – Bigelow: includes appropriation for implementation of SST legislation. |
ENACTED, 2/22/2005. |
|
Utah |
2005/ SB 127 (Session Law Chapter: 158) – Sen. Hillyard: SST “clean-up” legislation. |
ENACTED, 3/16/2005. |
|
Utah |
2005/ HB 107 (Session Law Chapter: 232) – Harper: delays conformity of key provisions to July 1, 2006; delay applies to destination sourcing; asks that a 2005 interim study committee look at the “existence of appropriate software to implement sourcing” in order to approve an effective date prior to the new July 1, 2006 deadline. |
ENACTED, 3/22/2005. |
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Utah |
2006/ SB 233 (Ch. 253)— Senator Bramble: Utah would delay implementation of the souring requirements under Streamlined Sales and Use Tax Agreement. |
ENACTED, 3/17/2006. |
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Utah |
2006/ SJR10 — Knudson: Master Study Resolution: study the sourcing requirements and rules required by the Streamlined Sales and Use Tax Agreement. |
ENACTED, 3/1/2006. |
|
Utah |
2007/ HB 27— Rep. Ferry: “modifies definitions; addresses the tax rates at which a seller that does not have sufficient contacts with the state to be required to collect and remit sales and use taxes may voluntarily collect and remit sales and use taxes on: food and food ingredients; or a bundled transaction attributable to food and food ingredients and tangible personal property other than food and food ingredients; addresses the effective dates of sales and use tax repeals, changes, or increases for certain taxes and transactions; addresses the distribution of the local taxes that are voluntarily collected and remitted by a seller that does not have sufficient contacts with the state to be required to collect and remit sales and use taxes.” |
2/14/2007, Enrolled. |
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Vermont
|
2003 / HB 480 (ACT 68): legislation to bring Vermont into compliance with the Agreement; attached to an education finance bill under section 30. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2004/acts/ACT068.HTM |
ENACTED, 6/18/2003. |
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Vermont
|
2004/ HB 784 (ACT 152): makes technical changes to the sales tax to conform to the streamlined sales tax agreement – delays implementation until 7/1/05. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2004/acts/ACT152.HTM |
ENACTED, 06/7/2004. |
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Vermont |
2005/ HB 521 (ACT 75)– House Ways and Means: adopts amendments to Streamlined Sales and Use Tax Agreement approved by the Implementing States on April 16, 2005. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2006/acts/ACT075.HTM |
ENACTED, 6/23/2005. |
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Vermont
|
2006/ H 706 (Act 94)— House Ways and Means: Conforming “sales price” definition to Streamlined Sales Tax Agreement Terminology. |
ENACTED, 3/8/2006. |
|
Vermont |
2006/ H 843 (Act 207)— House Ways and Means: Filing requirements of registered and non-registered sellers under the Streamlined Sales Tax Agreement. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2006/acts/ACT207.HTM |
ENACTED, 5/31/2006.
|
|
Vermont |
2007/ 1.9701— Sales and Use Tax Regulations published by the Vermont Department of Revenue. http://www.state.vt.us/tax/pdf.word.excel/legal/regs/19701.pdf |
Published, 1/1/007 |
|
Vermont |
2007/ HB 244— Rep. Botzow: Withdraws Vermont from the Streamlined Sales and Use Tax Agreement. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2008/bills/intro/H-244.HTM |
2/06/2007, referred to Ways and Means. |
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West Virginia
|
2003 / HB. 3014 (Ch. 146, Acts 2003)– Speaker Kiss, Delegates Michael, Doyle, Anderson, G, White, H. White: legislation brings West Virginia into compliance with the Agreement (Main Street Protection Act of 2003). http://www.legis.state.wv.us/Bill_Text_HTML/2003_SESSIONS/RS/BILLS/hb3014%20enr.htm |
ENACTED, 1/28/2003. |
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West Virginia |
2004/ HB 4349 (Ch. 246, Acts 2004)– Doyle, Campbell, Boggs, Stalnaker, Houston, Anderson, G. White: implements remaining portions of SSTP and makes technical amendments; includes telecommunications sourcing rules from SSTP. http://www.legis.state.wv.us/Bill_Text_HTML/2004_SESSIONS/RS/BILLS/hb4349%20enr.htm |
ENACTED, 3/9/2004. |
|
West Virginia |
2005/ HB 3357 (Chapter 235, Acts 2005) – Del. Michael, Doyle: relating generally to streamlined sales and use tax administration; defining certain terms; and providing for representation on governing board of streamlined sales and use tax agreement. http://www.legis.state.wv.us/Bill_Text_HTML/2005_SESSIONS/RS/BILLS/HB3357%20enr.htm |
ENACTED, 5/11/2005. |
|
West Virginia |
2006/ SB 692— Senator Helmick: Conforming consumers sales and service tax law to requirements of Streamlined Sales and Use Tax Agreement. http://www.legis.state.wv.us/Bill_Text_HTML/2006_SESSIONS/RS/BILLS/SB692%20SUB1%20eng.htm |
ENACTED, 3/29/2006. |
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Wyoming |
2002/ HB 123 (ACT 25, Ch. 52): providing for state representation for the streamlined sales and use tax agreement; and providing for an effective date. |
ENACTED,3/11/2002. |
|
Wyoming |
2005/ HB 14 (ACT 3, Ch. 5)– sponsored by Joint Revenue Interim Committee: providing amendments to the sales and use tax laws as specified; providing for voluntary licensing; providing definitions; providing for enforcement procedures; providing for bad debt procedures; providing timeline procedures for local optional taxes; providing conforming amendments; and providing for an effective date. |
ENACTED, 2/15/2005. |
|
Wyoming |
2006/ HB 98 (Ch. 10)— Joint Revenue Interim Committee: providing a source at which the sales tax rate shall be imposed for transactions subject to sales and use tax collections in this state, effective January 1, 2008.
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ENACTED, 3/8/2006. |
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Wyoming |
2007/ HB 178— Joint Revenue Interim Committee: “establishes uniform definitions for telecommunications services in the sales and use tax laws. The bill also amends telecommunication sourcing provisions and the tax imposition provisions for telecommunications pertaining to sales and use tax.” |
2/9/2007, Passed Senate; 1/26/2007, Passed House. |
For further information, contact: Neal Osten (202-624-8660; neal.osten@ncsl.org) or Garner Girthoffer (202-624-7753; garner.girthoffer@ncsl.org).
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