TN SB2298 | 2013-2014 | 108th General Assembly
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 23 2014 - 25% progression, died in chamber
Action: 2014-04-08 - Assigned to Gen. Sub of: S. FW&M Comm.
Text: Latest bill text (Draft #1) [PDF]
Status: Introduced on January 23 2014 - 25% progression, died in chamber
Action: 2014-04-08 - Assigned to Gen. Sub of: S. FW&M Comm.
Text: Latest bill text (Draft #1) [PDF]
Summary
As introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent in this state if the person enters into agreements with residents to refer customers to the person and annual gross receipts from such referred sales exceed $10,000. - Amends TCA Title 67, Chapter 6.
Title
As introduced, under certain circumstances, requires persons with agents or affiliates in this state to pay sales tax on retail sales to Tennessee purchasers; creates a rebuttable presumption that a person has an agent in this state if the person enters into agreements with residents to refer customers to the person and annual gross receipts from such referred sales exceed $10,000. - Amends TCA Title 67, Chapter 6.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2014-04-08 | Senate | Assigned to Gen. Sub of: S. FW&M Comm. |
| 2014-04-02 | Senate | Placed on S. FW&M Comm. cal. for 4/8/2014 |
| 2014-04-01 | Senate | Ref. to S. F,W&M Comm. w/neg recommend |
| 2014-04-01 | Senate | Placed on S. Tax Sub Committee of F,W&M. cal. for 4/1/2014 |
| 2014-03-31 | Senate | Action Def. in S. Tax Sub Committee of F,W&M. to 4/1/2014 |
| 2014-03-26 | Senate | Placed on S. Tax Sub Committee of F,W&M. cal. for 3/31/2014 |
| 2014-03-25 | Senate | Action Def. in S. Tax Sub Comm. to next cal. |
| 2014-03-20 | Senate | Placed on S. Tax Sub Committee of F,W&M. cal. for 3/25/2014 |
| 2014-03-18 | Senate | Action Def. in S. Tax Sub Comm. to next cal. |
| 2014-03-14 | Senate | Placed on S. Tax Sub Committee of F,W&M. cal. for 3/18/2014 |
| 2014-03-11 | Senate | Action Def. in S. Tax Sub Comm. to 3/18/2014 |
| 2014-03-05 | Senate | Placed on S. Tax Sub Committee of F,W&M. cal. for 3/11/2014 |
| 2014-02-04 | Senate | Ref. to S. Tax Sub Comm. |
| 2014-01-29 | Senate | P2C, ref. to S. FW&M Comm. |
| 2014-01-27 | Senate | Intro., P1C. |
| 2014-01-23 | Senate | Filed for intro. |
Same As/Similar To
HB1537 (Crossfiled) 2014-01-22 - Assigned to s/c Finance, Ways & Means Subcommittee
Subjects
Tennessee State Sources
| Type | Source |
|---|---|
| Summary | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB2298&ga=108 |
| Text | https://www.capitol.tn.gov/Bills/108/Bill/SB2298.pdf |
