Electronic Sales And Use Tax Simplification System
| Type | Bill |
|---|---|
| Session | 2019 Regular Session |
| Subjects |
Concerning an electronic sales and use tax simplification system, and, in connection therewith, requiring the office of information technology to conduct a sourcing method for the development of the system and requiring the department of revenue to establish the implementation of the system for the acceptance of returns and processing of payments for the sales and use tax levied by the state and any local taxing jurisdictions, and making an appropriation.
Bill Summary:
Sales and use tax - sourcing method for development of electronic sales and use tax simplification system. The act requires the office of information technology (office) and the department of revenue (department), within existing resources, to conduct a sourcing method in accordance with the applicable provisions of the procurement code, and any applicable rules, for the development of an electronic sales and use tax simplification system (system). The act also requires the office and the department to involve stakeholders to develop the scope of work.
The act requires the general assembly to make any necessary appropriations for the initial funding and ongoing maintenance of the system from any net sales tax revenues that are credited to the general fund.
The act specifies that on and after the date the system is online the department is required to accept any returns and payments processed through the system for state sales and use tax and for any sales and use taxes that are collected by the department on behalf of any local taxing jurisdiction.
The act specifies that it is the general assembly's intent that 3 local taxing jurisdictions with home rule charters voluntarily use the system when the system comes online. Additionally, the act states that it is the general assembly's intent that all local taxing jurisdictions with home rule charters voluntarily use the system within 3 years.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 09/01/2025 | SA1 |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 19-006 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.004 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 19-006, as amended, to the Committee on Appropriations. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 | The motion passed without objection. | Vote summary |
| Adopt amendment L.003 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 19-006, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 7-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/19/2019 | House Amendments | REPASS |
29
AYE
0
NO
6
OTHER
|
Vote record |
| 03/19/2019 | House Amendments | CONCUR |
29
AYE
0
NO
6
OTHER
|
Vote record |
| 01/28/2019 | Third Reading | BILL |
32
AYE
0
NO
3
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/15/2019 | Third Reading | BILL |
64
AYE
0
NO
1
OTHER
|
Vote record |
| 03/15/2019 | Third Reading | AMD (L.006) |
60
AYE
4
NO
1
OTHER
|
Vote record |
| 03/15/2019 | Third Reading | PERM |
64
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/12/2019 | Governor | Governor Signed |
| 04/03/2019 | Governor | Sent to the Governor |
| 04/02/2019 | House | Signed by the Speaker of the House |
| 04/02/2019 | Senate | Signed by the President of the Senate |
| 03/19/2019 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 03/15/2019 | House | House Third Reading Passed with Amendments - Floor |
| 03/14/2019 | House | House Third Reading Laid Over Daily - No Amendments |
| 03/08/2019 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 03/08/2019 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 02/11/2019 | House | House Committee on Finance Refer Amended to Appropriations |
| 01/31/2019 | House | Introduced In House - Assigned to Finance |
| 01/28/2019 | Senate | Senate Third Reading Passed - No Amendments |
| 01/25/2019 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 01/22/2019 | Senate | Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 01/04/2019 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 04/12/2019 | 105 | Electronic Sales & Use Tax Simplification System |