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MS HB418

Bill

Status

Failed

2/23/2016

Primary Sponsor

Jeffrey Smith

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Expands the definition of "retailer" to include persons who facilitate the sale of tangible personal property belonging to third parties.

  • Broadens "retail sale" to include sales made or facilitated by persons regularly engaged in the sale or facilitation of sales of tangible personal property.

  • Adds to the definition of "doing business" any person facilitating the sale of tangible personal property.

  • Effective date is July 1, 2016.

Legislative Description

Sales tax; revise definition of terms "retailer", "retail sale" and "doing business" under.

Last Action

Died In Committee

2/23/2016

Committee Referrals

Ways and Means2/8/2016

Full Bill Text

No bill text available
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