TN HB1537 | 2013-2014 | 108th General Assembly
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 15 2014 - 25% progression, died in chamber
Action: 2014-01-22 - Assigned to s/c Finance, Ways & Means Subcommittee
Text: Latest bill text (Draft #1) [PDF]
Status: Introduced on January 15 2014 - 25% progression, died in chamber
Action: 2014-01-22 - Assigned to s/c Finance, Ways & Means Subcommittee
Text: Latest bill text (Draft #1) [PDF]
Summary
As introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent in this state if the person enters into agreements with residents to refer customers to the person and annual gross receipts from such referred sales exceed $10,000. - Amends TCA Title 67, Chapter 6.
Title
As introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent in this state if the person enters into agreements with residents to refer customers to the person and annual gross receipts from such referred sales exceed $10,000. - Amends TCA Title 67, Chapter 6.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2014-01-22 | House | Assigned to s/c Finance, Ways & Means Subcommittee |
| 2014-01-22 | House | P2C, ref. to Finance, Ways & Means Committee |
| 2014-01-16 | House | Intro., P1C. |
| 2014-01-15 | House | Filed for intro. |
Same As/Similar To
SB2298 (Crossfiled) 2014-04-08 - Assigned to Gen. Sub of: S. FW&M Comm.
Subjects
Tennessee State Sources
| Type | Source |
|---|---|
| Summary | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=HB1537&ga=108 |
| Text | https://www.capitol.tn.gov/Bills/108/Bill/HB1537.pdf |
