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2010 SESSION
SB 57 RS&UT; dealers selling and installing countertops shall be deemed retailers for purposes thereof.
Introduced by: Stephen H. Martin | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Retail sales and use tax; countertops. Provides that dealers selling and installing countertops shall be deemed retailers for purposes of the sales and use tax. As a retailer, the dealer would be required to collect the tax from the customer. Under current law, dealers selling and installing countertops are deemed to be the ultimate users and consumers of the countertops and pay the sales and use tax instead of collecting it from customers.
Under current law, dealers selling and installing fences, venetian blinds, window shades, awnings, storm windows and doors, locks and locking devices, floor coverings, cabinets, kitchen equipment, and window or air conditioning units are deemed to be retailers and collect the sales and use tax from customers as opposed to paying it. The bill would provide the same tax treatment to dealers selling and installing countertops.
FULL TEXT
- 01/04/10 Senate: Prefiled and ordered printed; offered 01/13/10 10100157D pdf | impact statement
- 03/01/10 Senate: Bill text as passed Senate and House (SB57ER) pdf | impact statement
- 03/11/10 Governor: Acts of Assembly Chapter text (CHAP0119) pdf
HISTORY
- 01/04/10 Senate: Prefiled and ordered printed; offered 01/13/10 10100157D
- 01/04/10 Senate: Referred to Committee on Finance
- 01/26/10 Senate: Reported from Finance (15-Y 0-N)
- 01/27/10 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/28/10 Senate: Read second time and engrossed
- 01/29/10 Senate: Read third time and passed Senate (40-Y 0-N)
- 02/08/10 House: Placed on Calendar
- 02/08/10 House: Read first time
- 02/08/10 House: Referred to Committee on Finance
- 02/16/10 House: Assigned Finance sub: #1
- 02/17/10 House: Subcommittee recommends reporting (7-Y 0-N)
- 02/22/10 House: Reported from Finance (22-Y 0-N)
- 02/23/10 House: Read second time
- 02/24/10 House: Read third time
- 02/24/10 House: Passed House BLOCK VOTE (99-Y 0-N)
- 02/24/10 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 03/01/10 Senate: Enrolled
- 03/01/10 Senate: Bill text as passed Senate and House (SB57ER)
- 03/01/10 House: Signed by Speaker
- 03/02/10 Senate: Signed by President
- 03/11/10 Governor: Approved by Governor-Chapter 119 (effective 7/1/10)
- 03/11/10 Governor: Acts of Assembly Chapter text (CHAP0119)