CS/SB 316 (2013) -  Taxes

General Bill by Commerce and Tourism and Detert (CO-SPONSORS) Margolis; Sachs
Taxes: Reducing the tax rate applied to the sale of communications services; reducing the tax rate applied to retail sales of direct-to-home satellite services; revising the term “mail order sale” to specifically include sales of tangible personal property ordered through the Internet; providing that certain persons who make mail order sales and who have a nexus with this state are subject to this state’s power to levy and collect the sales and use tax when they engage in certain enumerated activities, etc.
Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2013
Last Event: 05/03/13 S Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39) on Friday, May 3, 2013 7:16 PM

Referred Committees and Committee Actions

Senate Referrals

  • Commerce and Tourism
    • On agenda for: 02/05/13 9:00 AM
    • Favorable With Committee Substitute (final action) Votes: Yeas 10   Nays 1
  • Appropriations Subcommittee on Finance and Tax
    • On agenda for: 04/11/13 10:30 AM
    • Recommendation: Favorable With Committee Substitute (final action) Votes: Yeas 10   Nays 1
  • Appropriations
  • Rules

Related Bills

Bill # Subject Relationship
Bill #: CS/HB 391 Subject: Exemptions from Tax on Sales, Use, & Other Transactions Relationship: Compare
Bill #: HB 497 Subject: Small Business Fairness Act Relationship: Compare
Bill #: HB 505 Subject: Streamlined Sales and Use Tax Agreement Relationship: Compare
Bill #: CS/CS/HB 7007 Subject: Economic Development Relationship: Compare
Bill #: HB 7097 Subject: Tax On Sales, Use, & Other Transactions Relationship: Compare
Bill #: SB 88 Subject: Mail Order Sales Relationship: Compare
Bill #: CS/SB 518 Subject: Economic Business Incentives Relationship: Compare

Bill Text

  • Committee Substitute 1
    • P 277232 , Appropriations Date Filed: 04/15/13, Line#: 0
    • D 126132 , Appropriations Subcommittee on Finance and Tax, Margolis Date Filed: 04/10/13, Line#: 0 Senate(c): Replaced by Committee Substitute 04/11/2013 12:48 PM
    • AA 683512 , Appropriations Subcommittee on Finance and Tax, Brandes Date Filed: 04/10/13, Line#: 130 Senate(c): Favorable 04/11/2013 12:48 PM
    • AA 172076 , Appropriations Subcommittee on Finance and Tax, Brandes Date Filed: 04/10/13, Line#: 167 Senate(c): Withdrawn 04/11/2013 12:48 PM
    • AA 188326 , Appropriations Subcommittee on Finance and Tax, Brandes Date Filed: 04/10/13, Line#: 167 Senate(c): Withdrawn 04/11/2013 12:48 PM
    • AA 780744 , Appropriations Subcommittee on Finance and Tax, Brandes Date Filed: 04/10/13, Line#: 303 Senate(c): Withdrawn 04/11/2013 12:48 PM
  • Original Filed Version
    • A 862170 , Commerce and Tourism, Detert Date Filed: 02/04/13, Line#: 91 Senate(c): Replaced by Committee Substitute 02/07/2013 02:51 PM
    • A 444784 , Commerce and Tourism, Detert Date Filed: 02/04/13, Line#: 300 Senate(c): Replaced by Substitute Amendment 02/07/2013 02:51 PM
    • SA 405190 , Commerce and Tourism, Detert Date Filed: 02/05/13, Line#: 301 Senate(c): Replaced by Committee Substitute 02/07/2013 02:51 PM

Staff Analysis

Chamber Committee
Chamber: Senate Committee: Appropriations Subcommittee on Finance and Tax 4/15/2013 10:15:03 AM
Chamber: Senate Committee: Appropriations Subcommittee on Finance and Tax 4/9/2013 2:52:19 PM
Chamber: Senate Committee: Commerce and Tourism 2/7/2013 2:51:03 PM
Chamber: Senate Committee: Commerce and Tourism 2/4/2013 9:15:35 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Appropriations, companion bill(s) passed, see CS/CS/HB 7007 (Ch. 2013-39) Time: 05/03/2013 - 7:16 PM Member: Committee: Appropriations Version: c1
Event: S Now in Appropriations -SJ 434 Time: 04/15/2013 - 10:19 AM Member: Committee: Appropriations Version: c1
Event: S Subcommittee Recommendation: CS/CS by Appropriations Subcommittee on Finance and Tax; YEAS 10 NAYS 1 -SJ 434 Time: 04/11/2013 - 12:28 PM Member: Committee: Appropriations Subcommittee on Finance and Tax Version: c1
Event: S On Committee agenda-- Appropriations Subcommittee on Finance and Tax, 04/11/13, 10:30 am, 37 Senate Office Building Time: 04/08/2013 - 4:12 PM Member: Committee: Appropriations Subcommittee on Finance and Tax Version: c1
Event: S CS by Commerce and Tourism read 1st time -SJ 108 Time: 03/05/2013 - 4:58 PM Member: Committee: Commerce and Tourism Version: c1
Event: S Introduced -SJ 27 Time: 03/05/2013 - 8:18 AM Member: Committee: Version: c1
Event: S Now in Appropriations Subcommittee on Finance and Tax -SJ 113 Time: 02/12/2013 - 12:54 PM Member: Committee: Appropriations Subcommittee on Finance and Tax Version: c1
Event: S Pending reference review under Rule 4.7(2) - (Committee Substitute) Time: 02/07/2013 - 2:53 PM Member: Committee: Commerce and Tourism Version: c1
Event: S CS by Commerce and Tourism; YEAS 10 NAYS 1 -SJ 113 Time: 02/05/2013 - 11:11 AM Member: Committee: Commerce and Tourism Version: __
Event: S On Committee agenda-- Commerce and Tourism, 02/05/13, 9:00 am, 110 Senate Office Building Time: 01/28/2013 - 11:23 AM Member: Committee: Commerce and Tourism Version: __
Event: S Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations; Rules -SJ 27 Time: 01/18/2013 - 2:22 PM Member: Committee: Commerce and Tourism Version: __
Event: S Filed Time: 01/16/2013 - 8:15 AM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
202.12 HB 303, HB 497, SB 1422
202.12001 HB 497
203.001 HB 303, HB 497, SB 1422
212.0596 SB 88, HB 497, HB 505, HB 7097
212.06 HB 505, HB 7097
212.08 CS/HB 391, CS/SB 406, CS/HB 415*, CS/HB 423, SB 432, CS/CS/HB 437*, HB 475, HB 505, CS/SB 518, CS/CS/SB 554*, CS/CS/SB 560, CS/CS/HB 579, HB 661, CS/CS/SB 928*, CS/CS/SB 960, HB 965, CS/CS/SB 1024, CS/CS/SB 1132*, SB 1386, CS/CS/SB 1458, SB 1604, HB 4055, HB 5601, CS/CS/HB 7007, CS/CS/HB 7125

(*) Not the latest version