2010 Regular Session


File Code: Taxes - Sales and Use Prior Year Introduction As: SB 1071/09 - B&T
Sponsored By:
Senators Madaleno, Conway, Currie, and Kelley
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 Budget and Taxation
Hearing 3/17 at 1:15 p.m.
House Action
No Action

Sponsored by:

Senator Richard S. Madaleno, Jr., District 18
Senator Joan Carter Conway, District 43
Senator Ulysses Currie, District 25
Senator Delores G. Kelley, District 10

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 )


All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered