Travis Holdman
- Republican
- Senator
- District 19
Author
Amends the economic threshold for sales tax nexus to remove the number of sales transactions in the state as one of the two current triggers that require retail merchants to collect and remit sales tax. Allows a retail merchant that receives 75% or more of its receipts from the sale of prepared food to elect to claim a sales tax exemption on transactions involving electricity equal to 50% of the tax imposed on the transactions. Makes certain changes to statutes of limitations provisions. Requires sheriffs to transfer funds collected through executions of tax warrants twice a month electronically through the department of state revenue (department) payment portal. Specifies that the service of process fee for postjudgment service can only be assessed one time per case. Authorizes the department to disclose a taxpayer's name and other personal identification information with a tax preparer or tax preparation software provider in cases where the department suspects that a fraudulent return has been filed on behalf of a taxpayer and that the system of a taxpayer's previous year tax preparer or tax preparation software provider has been breached. Specifies the pass through entity tax liability for pass through entities in certain circumstances. Repeals an outdated provision that requires an owner of a truck stop to obtain a license from the department. Reorganizes certain retail merchant certificate provisions. Makes clarifying and technical changes.
Signed by the Governor
Public Law 118
Signed by the President of the Senate
Signed by the Speaker
Signed by the President Pro Tempore
Returned to the Senate without amendments
Third reading: passed; Roll Call 266: yeas 98, nays 0
Second reading: ordered engrossed
Committee report: do pass, adopted
First reading: referred to Committee on Ways and Means
Referred to the House
Senator Baldwin added as second author
Cosponsor: Representative Cherry
Third reading: passed; Roll Call 110: yeas 47, nays 1
House sponsor: Representative Thompson
Second reading: ordered engrossed
Senator Randolph added as coauthor
Committee report: do pass, adopted
Authored by Senator Holdman
First reading: referred to Committee on Tax and Fiscal Policy
| Bill Text Versions | Format |
|---|---|
| Enrolled Senate Bill (S) | |
| Senate Bill (S) | |
| Senate Bill (H) | |
| Introduced Senate Bill (S) |
| Document | Format |
|---|---|
| Fiscal Note: SB0228.04.ENRH.FN001 |
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