Exempt Certain Businesses From Destination Sourcing Rule
| Type | Bill |
|---|---|
| Session | 2019 Regular Session |
| Subjects |
Concerning an exemption for certain businesses from the destination sourcing rule for sales tax collection requirements.
Bill Summary:
On December 18, 2018, the department of revenue adopted various emergency rules related to sales tax collection, including a new destination sourcing rule that requires retailers to collect sales tax based on where the tangible personal property or service will be delivered instead of based on the taxing jurisdiction in which the retailer is located.
The bill specifies that the new destination sourcing rule does not apply to any retailer with physical presence that has generated less than $100,000 in gross revenue from the sale of tangible personal property or services outside of the taxing jurisdiction where the retailer is located. For those particular retailers with physical presence, the sale is sourced to the retailer's location, regardless of whether the tangible personal property or service is delivered outside of the taxing jurisdiction in which the retailer is located. The bill also adds the same exception to the statutory retailer's use tax collection requirement.
(Note: This summary applies to this bill as introduced.)
Committees
Senate
Finance
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 02/04/2019 | Introduced |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment F) | The motion passed without objection. | Vote summary |
| Adopt amendment L.002 (Attachment G) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 19-131, as amended, to the Committee of the Whole. | The motion failed on a vote of 3-4. | Vote summary |
| Postpone Senate Bill 19-131 indefinitely using a reversal of the previous roll call. There was no objection to the use of the reverse roll call, therefore, the bill was postponed indefinitely. | The motion passed on a vote of 4-3. | Vote summary |
| Date | Location | Action |
|---|---|---|
| 02/19/2019 | Senate | Senate Committee on Finance Postpone Indefinitely |
| 02/04/2019 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
Co-Sponsor