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2019 SESSION
SB 1337 State sales and use tax by remote sellers; collection, disposition of revenue, report.
Introduced by: Mark J. Peake | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Collection of state sales and use tax by remote sellers; disposition of revenue; report. Creates the Online Revenue Collection Fund for the collection of revenues generated in the event that the General Assembly adopts legislation requiring the remittance of sales and use tax by remote sellers and marketplace facilitators. Following the first full fiscal year in which the remittance of state sales and use tax by remote sellers and marketplace facilitators is required, the Commissioner of the Department of Taxation shall report on the total amount of revenues collected and shall calculate the amount by which the state sales and use tax rate could be reduced and replaced with revenues from the Fund so as to be revenue neutral. The bill was incorporated into SB 1083.
FULL TEXT
HISTORY
- 01/08/19 Senate: Prefiled and ordered printed; offered 01/09/19 19101149D
- 01/08/19 Senate: Referred to Committee on Finance
- 01/24/19 Senate: Incorporated by Finance (SB1083-Ruff) (14-Y 0-N)