Streamlined sales tax amendments.
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Official record
Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0145 Drafter: JDA LSO No.: 14LSO-0411 Effective Date: 7/1/2014 Enrolled Act No.: HEA0032 Chapter No.: CH0064 Prime Sponsor: Representative Madden Catch Title: Streamlined sales tax amendments. Subject: Taxable Event for Use Tax Purposes. Summary/Major Elements: Under existing law, a taxable event occurs for use tax when storing, using or consuming tangible personal property or specified digital products. This bill provides that a taxable event also occurs for use tax if the person makes first use of taxable services within the state. This provision was added to comply with the streamlined sales tax agreement.
Public statements
Last checked Aug 11, 6:23 PM
Why they voted this way
The lawmaker supports the bill to ensure state statutes align with requirements of the streamlined sales tax consortium, which provides significant revenue from out-of-state vendors.
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