HB22-1027
Sales Tax Destination Sourcing Rules Exception
| Type | Bill |
|---|---|
| Session | 2022 Regular Session |
| Subjects |
Concerning the extension of the small retailer exception to the sales and use tax destination sourcing rules.
Bill Summary:
State sales tax is currently calculated based on the buyer's address when the taxable product or service is delivered to a consumer, and this is known as destination sourcing. There is an exception that allows small retailers with less than $100,000 of retail sales to source their sales to the business' location regardless of where a purchaser receives the tangible personal property or service. The act extends the repeal of this exception from February 1, 2022, until October 1, 2022.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 22-1027 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 5-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 22-1027 to the Committee of the Whole. | The motion passed on a vote of 12-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 01/28/2022 | Third Reading | BILL |
33
AYE
0
NO
2
OTHER
|
Vote record |
| 01/27/2022 | Committee of the Whole | COW * |
0
AYE
0
NO
35
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 01/24/2022 | Third Reading | BILL |
64
AYE
0
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 01/31/2022 | Governor | Governor Signed |
| 01/28/2022 | Governor | Sent to the Governor |
| 01/28/2022 | Senate | Signed by the President of the Senate |
| 01/28/2022 | House | Signed by the Speaker of the House |
| 01/28/2022 | Senate | Senate Third Reading Passed - No Amendments |
| 01/27/2022 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 01/26/2022 | Senate | Senate Committee on Business, Labor, & Technology Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 01/25/2022 | Senate | Introduced In Senate - Assigned to Business, Labor, & Technology |
| 01/24/2022 | House | House Third Reading Passed - No Amendments |
| 01/21/2022 | House | House Second Reading Special Order - Passed - No Amendments |
| 01/20/2022 | House | House Committee on Business Affairs & Labor Refer Unamended to House Committee of the Whole |
| 01/12/2022 | House | Introduced In House - Assigned to Business Affairs & Labor |
Prime Sponsor
Sponsor
(None)
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 01/31/2022 | 1 | Sales Tax Destination Sourcing Rules Exception |