OR SB193 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on June 21 2019 - 100% progression
Action: 2019-06-21 - Effective on the 91st day following adjournment sine die.
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Unknown
Status: Passed on June 21 2019 - 100% progression
Action: 2019-06-21 - Effective on the 91st day following adjournment sine die.
Text: Latest bill text (Enrolled) [PDF]
Summary
Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Provides that interstate broadcaster's market for sales, used in determination of receipts factor in apportionment formula for corporate excise tax, is in state if customer's corporate domicile is in state or if individual customer is resident of state.] Applies to tax years beginning on or after January 1, 2020.] Continues use of gross receipts from customers with in-state commercial domicile or in-state residency in numerator of apportionment percentage calculation. Directs Legislative Revenue Officer to study operation of statutory provisions governing apportionment of business income of interstate broadcasters and report to interim committee of Legislative Assembly by December 15, 2019. Takes effect on 91st day following adjournment sine die.
Title
Relating to apportionment of income of interstate broadcasters; and prescribing an effective date.
Sponsors
| No sponsor information available at this time. |
Roll Calls
2019-06-04 - House - House Third Reading (Y: 57 N: 0 NV: 0 Abs: 3) [PASS]
2019-05-30 - House - House Committee Do Pass the A-Eng bill (Y: 6 N: 0 NV: 0 Abs: 1) [PASS]
2019-04-17 - Senate - Senate Third Reading (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2019-04-09 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
2019-05-30 - House - House Committee Do Pass the A-Eng bill (Y: 6 N: 0 NV: 0 Abs: 1) [PASS]
2019-04-17 - Senate - Senate Third Reading (Y: 30 N: 0 NV: 0 Abs: 0) [PASS]
2019-04-09 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2019-06-21 | Senate | Effective on the 91st day following adjournment sine die. |
| 2019-06-21 | Senate | Chapter 365, 2019 Laws. |
| 2019-06-13 | Senate | Governor signed. |
| 2019-06-06 | House | Speaker signed. |
| 2019-06-05 | Senate | President signed. |
| 2019-06-04 | House | Third reading. Carried by Smith G. Passed. Ayes, 57; Excused, 2--Hernandez, Speaker Kotek; Excused for Business of the House, 1--Barker. |
| 2019-06-03 | House | Second reading. |
| 2019-05-31 | House | Recommendation: Do pass. |
| 2019-05-30 | House | Work Session held. |
| 2019-05-20 | House | Public Hearing held. |
| 2019-04-22 | House | Referred to Revenue. |
| 2019-04-18 | House | First reading. Referred to Speaker's desk. |
| 2019-04-17 | Senate | Third reading. Carried by Hass. Passed. Ayes, 30. |
| 2019-04-16 | Senate | Second reading. |
| 2019-04-15 | Senate | Recommendation: Do pass with amendments. (Printed A-Eng.) |
| 2019-04-09 | Senate | Work Session held. |
| 2019-03-28 | Senate | Work Session cancelled. |
| 2019-03-14 | Senate | Public Hearing and Work Session held. |
| 2019-02-21 | Senate | Public Hearing held. |
| 2019-01-15 | Senate | Referred to Finance and Revenue. |
| 2019-01-14 | Senate | Introduction and first reading. Referred to President's desk. |
