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Senate Bill 0258
ARCHIVE (2006)
Latest Information
  | DIGEST OF SB 258 (Updated March 14, 2006 5:52 pm - DI 51) Streamline sales tax provisions. Makes the following changes in the gross retail and use tax law: (1) Defines "bundled transaction" and "direct mail". (2) Excludes tobacco products from the definition of "food and food ingredients". (3) 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. (4) Exempts a person from filing a monthly state gross retail and use tax return whenever the person: (A) voluntarily registers as a seller under the streamlined sales and use tax agreement; (B) is not a model 1, model 2, or model 3 seller; and (C) has a tax collection liability for the preceding calendar year that did not exceed $1,000. (5) Provides that whenever a florist takes a floral order and transmits the order to another florist for delivery the transaction is sourced to the location where the florist originally took the order. |
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- Action List
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- Introduced Bill
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- Fiscal Impact Statement(s): >1(PDF), >2(PDF), >3(PDF), >4(PDF), >5(PDF), >6(PDF), >7(PDF), >8(PDF)
- Roll Call(s): >No. 41(PDF), >No. 259(PDF), >No. 394(PDF), >No. 438(PDF), >No. 5390(PDF), >No. 5740(PDF)
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