HB19-1240 Sales And Use Tax Administration 
Comment:
Position:
Calendar Notification: Tuesday, March 26 2019
Business Affairs & Labor
Upon Adjournment Room LSB-A
(1) in house 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;
  • 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  • Repeals outdated references to remote sales and remote sellers that were added pursuant to House Bill 13-1295 but are not applicable because Congress never enacted an act that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 this bill as introduced.)

Status: 3/12/2019 Introduced In House - Assigned to Business Affairs & Labor + Finance
Fiscal Notes:
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
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: