2009 Regular Session


File Code: Taxes - Sales and Use
Sponsored By:
Senator Madaleno
Sales and Use Tax - Online Sales Presumption


Providing that for purposes of the definition of "engage in the business of an out-of-state vendor" under the sales and use tax law a seller shall be presumed under specified circumstances to have an agent, canvasser, representative, salesman, or solicitor operating in the State for the purpose of selling or taking orders; providing that the presumption may be rebutted by specified proof; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
First Reading Senate Rules
Motion Rules Suspended for late introduction (Senator Madaleno) Adopted
Referred Senate Rules
Re-referred Budget and Taxation
Hearing 4/2 at 1:00 p.m.
House Action
No Action

Bill indexed under the following Subjects:

Commerce and Business -see also- Dealers; Elec. Comm.; etc
Electronic Commerce -see also- Electronic Funds Transfer
Licenses -see also- Alcoholic Bev Lic; Drivers` Licenses
Sales and Use Tax

Bill affects the following Statutes:

Tax - General
( 11-701 , 11-701.1 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered