Sales & Use Tax Destination Management Company
| Type | Bill |
|---|---|
| Session | 2026 Regular Session |
| Subjects |
Concerning a sales and use taxation exemption on certain fees charged by destination management companies.
Bill Summary:
The act exempts the sale, storage, use, or consumption of tangible personal property, commodities, or services sold by a destination management company from state sales and use taxation, beginning July 1, 2027. The exemption only applies if the destination management company has already paid the state the applicable sales or use tax on the property, commodities, or services upon acquisition.
(Note: This summary applies to this bill as enacted.)
Prime Sponsors
Senator
Marc Snyder
Senator
Barbara Kirkmeyer
Representative
Meghan Lukens
Representative
Yara Zokaie
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Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.002 (Attachment C) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 26-128, as amended, to the Committee of the Whole. | The motion passed on a vote of 9-1. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment A) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 26-128, 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 9-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/17/2026 | House Amendments | REPASS |
28
AYE
7
NO
0
OTHER
|
Vote record |
| 04/17/2026 | House Amendments | CONCUR |
34
AYE
1
NO
0
OTHER
|
Vote record |
| 03/25/2026 | Third Reading | BILL |
27
AYE
8
NO
0
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/16/2026 | Third Reading | BILL |
46
AYE
15
NO
4
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/04/2026 | Governor | Governor Signed |
| 04/23/2026 | Governor | Sent to the Governor |
| 04/22/2026 | House | Signed by the Speaker of the House |
| 04/22/2026 | Senate | Signed by the President of the Senate |
| 04/17/2026 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 04/16/2026 | House | House Third Reading Passed - No Amendments |
| 04/14/2026 | House | House Third Reading Laid Over Daily - No Amendments |
| 04/13/2026 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 04/09/2026 | House | House Second Reading Laid Over Daily - No Amendments |
| 04/06/2026 | House | House Committee on Finance Refer Amended to House Committee of the Whole |
| 03/25/2026 | House | Introduced In House - Assigned to Finance |
| 03/25/2026 | Senate | Senate Third Reading Passed - No Amendments |
| 03/24/2026 | Senate | Senate Second Reading Passed with Amendments - Committee |
| 03/23/2026 | Senate | Senate Second Reading Laid Over to 03/24/2026 - No Amendments |
| 03/20/2026 | Senate | Senate Second Reading Laid Over to 03/23/2026 - No Amendments |
| 03/17/2026 | Senate | Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 02/25/2026 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/12/2026 | 85 | Sales & Use Tax Destination Management Company |