HB19-1240 Sales And Use Tax Administration 
Comment:
Position:
Calendar Notification: NOT ON CALENDAR
Sponsors: T. Kraft-Tharp | K. Van Winkle / L. Court | J. Tate
Summary:

The bill:

  • Establishes economic nexus for purposes of retail sales made by retailers without physical presence and specifies that the economic nexus does not apply for sales made by such retailers prior to June 1, 2019;
  • Codifies the department of revenue's destination sourcing rule for state sales tax collection, for sales taxes imposed by any statutory incorporated town, city, or county, and for special districts, but specifies that a small retailer may source its sales to the business' location regardless of where the purchaser receives the tangible personal property or service until a geographic information system provided by the state is online and available for the retailer to determine the taxing jurisdiction in which an address resides;
  • Commencing October 1, 2019, requires marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers that enter into a contract with a marketplace facilitator that facilitates the sale of the marketplace seller's tangible personal property, commodities, or services through the marketplace facilitator's marketplace and also:
  • Allows marketplace facilitators to retain the vendor fee for the collection and remittance of the sales tax on sales made by marketplace sellers on its marketplace;
  • Provides the marketplace facilitator with audit relief if the marketplace facilitator can demonstrate to the satisfaction of the executive director of the department of revenue that it made a reasonable effort to obtain accurate information regarding the obligation to collect tax from the marketplace seller; and
  • Specifies that the marketplace seller does not have the liabilities, obligations, and rights of a retailer if the marketplace facilitator is required to collect and remit sales tax on its behalf, including licensing, collection, and remittance requirements; and
  • Repeals outdated references to remote sales and remote sellers that were added pursuant to House Bill 13-1295 but are not applicable because Congress never enacted an act that authorizes states to require certain retailers to pay, collect, or remit state or local sales taxes.
    (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status: 3/12/2019 Introduced In House - Assigned to Business Affairs & Labor + Finance
3/26/2019 House Committee on Business Affairs & Labor Refer Amended to Finance
4/11/2019 House Committee on Finance Refer Amended to Appropriations
4/18/2019 House Committee on Appropriations Refer Unamended to House Committee of the Whole
4/18/2019 House Second Reading Special Order - Passed with Amendments - Committee
4/19/2019 House Third Reading Passed - No Amendments
4/22/2019 Introduced In Senate - Assigned to Finance
4/25/2019 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
4/29/2019 Senate Second Reading Laid Over Daily - No Amendments
4/30/2019 Senate Second Reading Passed - No Amendments
5/1/2019 Senate Third Reading Passed - No Amendments
5/14/2019 Signed by the President of the Senate
5/14/2019 Signed by the Speaker of the House
5/14/2019 Sent to the Governor
Fiscal Notes:

Fiscal Note

Amendments: Amendments

SB19-006 Electronic Sales And Use Tax Simplification System 
Comment:
Position: Support
Calendar Notification: NOT ON CALENDAR
Sponsors: A. Williams / T. Kraft-Tharp | K. Van Winkle
Summary:

Sales and Use Tax Simplification Task Force. The bill requires the office of information technology (office) and the department of revenue (department), within existing resources, to conduct a sourcing method in accordance with the applicable provisions of the procurement code, and any applicable rules, for the development of an electronic sales and use tax simplification system (system). The bill also requires the office and the department to involve stakeholders to develop the scope of work.

The bill requires the general assembly to make any necessary appropriations for the initial funding and ongoing maintenance of the system from any net sales tax revenues that is credited to the general fund.

The bill specifies that on and after the date the system is online the department is required to accept any returns and payments processed through the system for state sales and use tax and for any sales and use taxes that are collected by the department on behalf of any local taxing jurisdiction.

The bill specifies that it is the general assembly's intent that a certain number of local taxing jurisdictions with home rule charters voluntarily use the system when the system comes online. Additionally, the bill states that it is the general assembly's intent that all local taxing jurisdictions with home rule charters voluntarily use the system within a specified number of years.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status: 1/4/2019 Introduced In Senate - Assigned to Finance
1/22/2019 Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
1/25/2019 Senate Second Reading Passed with Amendments - Committee
1/28/2019 Senate Third Reading Passed - No Amendments
1/31/2019 Introduced In House - Assigned to Finance
2/11/2019 House Committee on Finance Refer Amended to Appropriations
3/8/2019 House Committee on Appropriations Refer Unamended to House Committee of the Whole
3/8/2019 House Second Reading Special Order - Passed with Amendments - Committee
3/11/2019 House Third Reading Laid Over Daily - No Amendments
3/15/2019 House Third Reading Passed with Amendments - Floor
3/19/2019 Senate Considered House Amendments - Result was to Concur - Repass
4/2/2019 Signed by the Speaker of the House
4/2/2019 Signed by the President of the Senate
4/3/2019 Sent to the Governor
4/12/2019 Governor Signed
Fiscal Notes:

Fiscal Note

Amendments: Amendments

SB19-024 Taxes Paid By Electronic Funds Transfers 
Comment:
Position:
Calendar Notification: NOT ON CALENDAR
Sponsors: J. Tate / J. Arndt | E. Hooton
Summary:

Statutory Revision Committee. The bill authorizes the executive director of the department of revenue (director) to require the remittance of severance taxes electronically and allows the department to promulgate rules governing such electronic payment.

The bill authorizes the director to require a taxpayer to remit sales taxes by electronic funds transfers at an earlier hour on the deadline day for making a return and paying the taxes due than taxpayers who remit sales taxes by other means.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status: 1/4/2019 Introduced In Senate - Assigned to Finance
1/22/2019 Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
1/25/2019 Senate Second Reading Passed - No Amendments
1/28/2019 Senate Third Reading Passed - No Amendments
1/30/2019 Introduced In House - Assigned to Energy & Environment
2/21/2019 House Committee on Energy & Environment Refer Unamended to House Committee of the Whole
2/25/2019 House Second Reading Passed - No Amendments
2/26/2019 House Third Reading Passed - No Amendments
3/1/2019 Sent to the Governor
3/1/2019 Signed by the Speaker of the House
3/1/2019 Signed by the President of the Senate
3/11/2019 Governor Signed
12/26/2019 Introduced In Senate - Assigned to
Fiscal Notes:

Fiscal Note

Amendments:

SB19-248 State Tax System Working Group 
Comment:
Position:
Calendar Notification: NOT ON CALENDAR
Sponsors: J. Tate | J. Bridges / J. Singer | M. Baisley
Summary:

Joint Technology Committee. The bill requires the director of research of the legislative council, in coordination with the other nonpartisan legislative staff agencies, the department of revenue, the department of personnel, and the governor's office of information technology, to convene a state tax system working group (working group) to meet during the interim following the first regular session of the seventy-second general assembly and to conduct an analysis of the state tax system used by the department of revenue. The bill specifies the aspects of the state tax system that the working group is required to consider.

The working group is authorized to solicit input from any additional interested parties, as deemed necessary and appropriate by the working group. The working group is required to provide a progress report regarding its work to the joint technology committee and the joint budget committee and to submit a report of its findings and recommendations in connection with the state tax system to the joint technology committee, the joint budget committee, and the finance committees of the house of representatives and the senate.

For the 2019-20 state fiscal year, the bill appropriates $44,552 to the legislative department from the general fund and $30,000 to the department of revenue from the general fund for the purposes of the working group.


(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status: 4/17/2019 Introduced In Senate - Assigned to Legislative Council
4/18/2019 Senate Committee on Legislative Council Refer Unamended to Appropriations
4/23/2019 Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole
4/24/2019 Senate Second Reading Special Order - Passed with Amendments - Committee
4/25/2019 Senate Third Reading Passed - No Amendments
4/25/2019 Introduced In House - Assigned to Business Affairs & Labor
4/29/2019 House Committee on Business Affairs & Labor Refer Unamended to Appropriations
5/1/2019 House Committee on Appropriations Refer Unamended to House Committee of the Whole
5/1/2019 House Second Reading Special Order - Passed - No Amendments
5/2/2019 House Third Reading Passed - No Amendments
5/17/2019 Sent to the Governor
5/17/2019 Signed by the Speaker of the House
5/17/2019 Signed by the President of the Senate
Fiscal Notes:

Fiscal Note

Amendments: Amendments