TN SB1457 | 2019-2020 | 111th General Assembly
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 7 2019 - 25% progression, died in chamber
Action: 2019-03-19 - Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
Text: Latest bill text (Draft #1) [PDF]
Status: Introduced on February 7 2019 - 25% progression, died in chamber
Action: 2019-03-19 - Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee
Text: Latest bill text (Draft #1) [PDF]
Summary
As introduced, requires out-of-state sellers with more than $100,000 in sales or more than 200 separate sales in this state during previous 12-month period to collect and remit sales tax to department of revenue rather than having in-state consumers remit the use tax for purchases made from such dealers. - Amends TCA Title 49; Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of the Public Acts of 2017; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007.
Title
As introduced, requires out-of-state sellers with more than $100,000 in sales or more than 200 separate sales in this state during previous 12-month period to collect and remit sales tax to department of revenue rather than having in-state consumers remit the use tax for purchases made from such dealers. - Amends TCA Title 49; Title 67; Chapter 72 of the Public Acts of 2011; Chapter 193 of the Public Acts of 2017; Chapter 273 of the Public Acts of 2015; Chapter 452 of the Public Acts of 2017; Chapter 480 of the Public Acts of 2013; Chapter 530 of the Public Acts of 2009 and Chapter 602 of the Public Acts of 2007.
Sponsors
Sen. Paul Bailey [R] |
History
Date | Chamber | Action |
---|---|---|
2019-03-19 | Senate | Assigned to General Subcommittee of Senate FW&M Revenue Subcommittee |
2019-03-12 | Senate | Placed on Senate FW&M Revenue Subcommittee calendar for 3/19/2019 |
2019-02-19 | Senate | Refer to Senate F,W&M Revenue Subcommittee |
2019-02-11 | Senate | Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee |
2019-02-07 | Senate | Introduced, Passed on First Consideration |
2019-02-07 | Senate | Filed for introduction |
Same As/Similar To
HB1387 (Crossfiled) 2020-06-18 - Received from House, Passed on First Consideration