AB 445 — Revises provisions governing sales and use taxes. (BDR 32-797)
Last action — Chapter 572.
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced March 25, 2019. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
AN ACT relating to taxation; requiring certain persons who facilitate retail sales of tangible personal property in this State to collect and remit sales and use taxes owed on such retail sales which they facilitate; providing that certain persons who facilitate retail sales of tangible personal property in this State are not liable for the failure to collect and remit sales and use taxes under certain circumstances; authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise products to customers in this State to collect and remit sales and use taxes unless certain notice and reporting requirements are met; making an appropriation; and providing other matters properly relating thereto.
Bill Text
What changed in the latest version
698 added · 710 removed698 line(s) added, 710 removed.
REQUIRESAssembly TWO-THIRDSBill MAJORITYNo. VOTE (§§ 5, 7, 13, 15 + NRS 372.125, 372.130, 374.130, 374.135) (Reprinted with amendments adopted on May 30, 2019) FIRST REPRINT A.B.
445445–Committee Aon SSEMBLYTaxation BCHAPTER.......... ILLN O .
445–COMMITTEE ON T AXATION M ARCH 25, 2019 ____________ Referred to Committee on Taxation SUMMARY—Revises provisions governing sales and use taxes.
(BDR 32-797) FISCAL NOTE:
EfEffect on the State:
Yes.
No.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
(NRS 372.105, 374.110, 374.111) Under existing law, a retailer is required to applies.collect the sales tax from the purchaser in a transaction to which the sales tax applExisting law also imposes a use tax on the storage, use or other consumption in this State of tangible personal property purchased outside of this State from a retailer in a transaction that would have been subject to the sales tax in this State if it had occurred within this State.
(NRS 372.110,372.185, 374.115)purchaser374.190, in374.191) aUnder transactionexisting tolaw, which the salesuse tax Existingis lawrequired alsoto imposesbe apaid useby taxthe onpurchaser thewho storage,stores, useuses or otherconsumes consumptionthe tangible personal property in this StateState, ofbut tangibleany personalretailer propertymaintaining purchaseda outsideplace of business in this State is required to collect the use tax from athe retailerpurchaser inat athe transactionThe thatprovisions wouldof haveexisting beenlaw subjectrelating to the imposition, collection and remittance of sales taxand inuse taxes apply to every retailer who has a sufficient nexus with this State ifto itsatisfy hadthe occurredrequirements withinof the United States Constitution, including certain retailers who do not maintain a physical presence in this State.
(NRS 372.185, 374.190, 374.191) Under existing law, the use tax is required to be paid by the purchaser who stores, uses or place of business in this State is required to collect the use tax from the purchaser at the time of the sale.
(NRS 372.190, 372.195, 374.195, 374.200) - *AB445_R1* – 2 – The provisions of existing law relating to the imposition, collection and remittance of sales and use taxes apply to every retailer who has a sufficient nexus with this State to satisfy the requirements of the United States Constitution, including certain retailers who do not maintain a physical presence in this State.
(1) the marketplace facilitator and a seller making sales through the marketplace facilitator have entered into a written agreement whereby the seller agrees to assume responsibility for the collection and remittance of sales and use taxes on retail sales made by the seller through the marketplace facilitator;
and (2) the seller is registered with the Department of Taxation to collect sales and use taxes on retail sales made by the seller.
Under sectionsections 5 and 13, a marketplace facilitator isnis retail- 80th Session (2019) – 2 – required, upon the request of the Department of Taxation, to provide a report to the Department containing certain information about each seller with whom the marketplace facilitator has entered into such an agreement.
Sections 6 and 14 of this bill provide that a marketplace facilitator is not liable for the payment of sales and use tax for a retail sale which the marketplace facilitator made or facilitated on behalf of a seller if the marketplace facilitator provides proof that the marketplace facilitator made a reasonable effort to obtain accuratecollect informationand fromremit the sellercorrect regardingsales tax on the retail sale andwas thedue failure to incorrectto information provided by the seller.
Sections 6 and 14 also provide that aorrecta marketplace facilitator is not liable for the payment of sales and use tax, up to a certain amount, for a retail sale which the marketplace facilitator made or facilitated on behalf of a seller through the marketplace of the marketplace facilitator if the sale was made before January 1, 2021, and the failure to collect the sales tax or use tax was due to an error other than an error in sourcing the retail sale.
Sections 8 and 16 of this bill provide that the provisions of this bill do not create a private right of action against a marketplace facilitator and that a marketplaceoverpayment facilitatorof issales immuneand fromuse civiltax liabilityif for claims arising from the oveSectionmarketplace 16.5facilitator ofacted thisin billgood makes an appropriation to the Interim Financeood faith.
Section 16.5 of this bill makes an appropriation to the Interim Finance Committee for allocation to the Department of Taxation for personnel and operating costs incurred by the Department relating to the implementation of this bill.
-EXPLANATION *AB445_R1* – 3Matter –in THEbolded PEOPLEitalics OFis THEnew; STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
“Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under - 80th Session (2019) – 3 – common ownership or control with, another person.
(a) Directly or indirectly, does one or more of the following to facilitatefacili(1) Lists, makes available or advertises tangible personal property for sale by a retailmarketplace sale:seller in a marketplace owned, operated or controlled by the person;
(1) Lists, makes available or advertises tangible personal property for sale by a marketplace seller in a marketplace owned, operated or controlled by the person;
(5) Provides software development or research and development activities related to any activity described in this subsection, if such software development or research and development activities are directly related to the physical or electronic marketplace provided by a marketplace provider;
- *AB445_R1* – 4 – (6) Provides or offers fulfillment or storage services for a marketplace seller;
or - 80th Session (2019) – 4 – (9) Brands or otherwise identifies sales as those of the marketplace facilitator;
(3) Charges, collects or otherwise receives selling fees, listing fees, referral fees, closing fees, fees for inserting or making available tangible personal property on a marketplace or otherotheror making consideration from the facilitation of a retail sale of tangible personal property, regardless of ownership or control of the tangible personal property that is the subject of the retail sale;
(4) Through terms and conditions, agreements or arrangements with a third party, collects payment in connection with a retail sale of tangible personal property from a purchaser and transmits that payment to the marketplace seller, regardless of whether the person collecting and transmitting such payment receives compensation or other consideration in exchange for the service;
(1) Transmit or otherwise communicate an offer or acceptance of a retail sale of tangible personal property between a marketplacemarketp(2) sellerDo andone aor purchaser;more of the activities listed in paragraph (b) of subsection 1.
and (2) Do one or more of the activities listed in paragraph (b) of subsection 1.
The exclusion set forth in this paragraph - *AB445_R1* – 5 – applies only with respect to the arranging, booking or facilitation, for a commission, fee or other consideration, of the lease or rental of a passenger car, as defined in NRS 482.087.
A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a - 80th Session (2019) – 5 – marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace;
Except as otherwise provided in this section and section 6 of this act, the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a marketplace facilitator during a calendar year in which or during a calendar year immediately following any calendar year in which:
or (b) The marketplace facilitator makes or facilitates 200 or more separate retail sales transactions on his or her own behalf or for one or more marketplace sellers to customers in this State.
collection2. and remittance of sales tax and the collection andtion, remittance of use tax do not apply to a marketplace facilitator described in subsection 1 if:
(a) The marketplaceprovisions facilitatorof andthis thechapter marketplacerelating sellerto have entered into a written agreement whereby the marketplaceimposition, seller assumes responsibility for the collection and remittance of the sales tax,tax and the collection and remittance of the use tax,tax fordo retailnot salesapply madeto bya the marketplace sellerfacilitator throughdescribed thein marketplacesubsection facilitator;1 if:
(a) The marketplace facilitator and (b)the marketplace seller have entered into a written agreement whereby the marketplace seller assumes responsibility for the collection and remittance of the sales tax, and the collection and remittance of the use tax, for retail sales made by the marketplace seller through the mar(b) The marketplace seller has obtained a permit pursuant to NRS 372.125 or registered pursuant to NRS 360B.200.
Show all 120 changed lines (80 more)
Upon request of the Department, a marketplace facilitator shall provide to the Department a report containing the name of each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection and such other information as the Department determines is necessary to ensure that each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this - *AB445_R1* – 6 – subsection has obtained a permit pursuant to NRS 372.125 or registered pursuant to NRS 360B.200.
- 80th Session (2019) – 6 – 3.
(b) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale was required to register with the Department pursuant to NRS 360B.200 or obtain a permit pursuant to NRS 372.125;
or360B.200 or obtain a permit (c) The amount of the sales price of a retail sale will ultimately accrue to or benefit the marketplace facilitator, the marketplace seller or any other person.
In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplacefmarketplace a facilitator if:
(a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made atorya to reasonable effort to obtain accurate information from the marketplace seller about the retail sale;
and (b) The failure to collect and remit the correct tax on the retail salefacilitator wasby due to incorrect information provided to the marketplace facilitatorseller.provided byto the marketplace seller.2.
2.
- *AB445_R1*80th Session (2019) – 7 – 3.
The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitator from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.
If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as applicable,unremitted istax.liable liable for the payment of such uncollected, unpaid or unremitted5. tax.
5.
The Department may provide by regulation that, except as otherwise provided in this section, the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to yeara immediatelyreferrer followingduring anya calendar year in which:awhich, calendaror (a)during Thea cumulativecalendar grossyear receiptsimmediately fromfollowing retailany salescalendar toyear the referrer are in excesswhich: of $100,000;
orerrals(a) fromThe acumulative platformgross ofreceipts (b)from There are 200 or more separate retail sales transactions involving sales to customers in this State resulting from referrals from a platform of the referrer.referrer are in excess of $100,000;
or (b) There are 200 or more separate retail sales transactions from a platform of the referrer.this State resulting from referrals 2.
- 80th Session (2019) – 8 – (3) A statement that Nevada requires the purchaser to pay sales or use tax and file a sales and use tax return if sales or use - *AB445_R1* – 8 – tax is not collected at the time of the sale by the marketplace seller;
(b) The referrer provides a monthly notice to each marketplace seller to whom the referrer made a referral of a potential customer located in this State during the previous calendar year, which monthly notice shall contain all of the following:
(1) A list of marketplace sellers who received a notice from the re(2) A list of marketplace sellers that collect and remit sales and use tax and that list or advertise the marketplace seller’s produc(3) An affidavit signed under penalty of perjury from an officer of the referrer affirmingpursuant that the referrer made reasonable efforts to complyparagraph with(b); the applicable sales and use tax notice and reporting requirements of this subsection.
(2) A list of marketplace sellers that collect and remit sales and use tax and that list or advertise the marketplace seller’s products for sale on a platform of the referrer;
and officer of the referrer affirming that the referrer made reasonable efforts to comply with the applicable sales and use tax notice and reporting requirements of this subsection.
- 80th Session (2019) – 9 – 5.
- *AB445_R1* – 9 – (b) “Referral” means the transfer through telephone, Internet link or other means by a referrer of a potential customer to a retailer or seller who advertises or lists products for sale on a platform of the referrer.
(1)(1)(I) MeansContracts or otherwise agrees with a personretailer, whoseller doesor allmarketplace facilitator to list or advertise for sale a product of the following:retailer, seller or marketplace facilitator on a platform, provided such listing or advertisement identifies whether or not the retailer, seller or marketplace facilitator collects sales and use tax;
(I) Contracts or otherwise agrees with a retailer, seller or marketplace facilitator to list or advertise for sale a product of the retailer, seller or marketplace facilitator on a platform, provided such listing or advertisement identifies whether or not the retailer, seller or marketplace facilitator collects sales and use tax;
or (II) A person who does not provide the retailer’s, seller’s or marketplace facilitator’s shipping terms and who does notseller’snot advertisecollects whethersales aor retailer,use tax.er, seller or marketplace facilitator colSec.Sec.
- 80th Session (2019) – 10 – (b) The right of a taxpayer to seek a refund pursuant to NRS 372.630 to 372.720, inclusive.
As used in sections 10 to 16, inclusive, of this act, unless the context otherwise requires, the words and terms defined - *AB445_R1* – 10 – in sections 10.5, 11 and 12 of this act have the meanings ascribed to them in those sections.
Sec.indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person.
10.5.
“Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person.
(2) Facilitates the sale of a marketplace seller’s product through a marketplace by transmitting or otherwise communicating an offer or acceptance of a retail sale of tangible personal property between a marketplace seller and a purchaser in a forum including a shop, store, booth, catalog, internet site or similarsimila(3) forum;Owns, rents, licenses, makes available or operates any electronic or physical infrastructure or any property, process, method, copyright, trademark or patent that connects marketplace sellers to purchasers for the purpose of making retail sales of tangible personal property;
electronic or physical infrastructure or any property, process,y method, copyright, trademark or patent that connects marketplace tangible personal property;he purpose of making retail sales of (4) Provides a marketplace for making retail sales of tangible personal property, or otherwise facilitates retail sales of tangible personal property, regardless of ownership or control of the tangible personal property that is the subject of the retail sale;
(5) Provides software development or research and development activities related to any activity described in this subsection, if such software development or research and - 80th Session (2019) – 11 – development activities are directly related to the physical or electronic marketplace provided by a marketplace provider;
(8) Provides or offers customer service to a marketplace seller or the customers of a marketplace seller, or accepts or assists with taking orders, returns or exchanges of tangible personalpersona(9) propertyBrands soldor byotherwise aidentifies sales as those of the marketplace seller;facilitator;
or - *AB445_R1* – 11 – (9) Brands or otherwise identifies sales as those of the marketplace facilitator;
(4) Through terms and conditions, agreements or arrangements with a third party, collects payment in connection with a retail sale of tangible personal property from a purchaser and transmits that payment to the marketplace seller, regardless of whether the person collecting and transmitting such payment receives compensation or other consideration in exchange for the service;
ormpensation or other consideration in exchange for the (5) Provides a virtual currency that purchasers are allowed or required to use to purchase tangible personal property.
(a)2. A person who provides Internet advertising services, including, without limitation, the listing of products for sale, if the person(1) Transmit or otherwise communicate an offer orfiliate:
acceptanceThe ofterm adoes retailnot saleinclude: of tangible personal property between a marketplace seller and a purchaser;
(a) A person who provides Internet advertising services, including, without limitation, the listing of products for sale, if the person does not directly or indirectly or through an affiliate:
(1) Transmit or otherwise communicate an offer or acceptance of a retail sale of tangible personal property between a marketplace seller and a purchaser;
- 80th Session (2019) – 12 – (b) A person who arranges, books or otherwise facilitates, for a commission, fee or other consideration, vacation or travel packages or rental car or other travel reservations or accommodations through a marketplace owned, operated or controlled by the person.
1.electronic marketplace owned, operated or controlled by acal or marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace;
A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been - *AB445_R1* – 12 – required to collect and remit the sales tax or use tax had the sale not been made through such marketplace;
or (b) The marketplace facilitator makes or facilitates 200 or more separate retail sales transactions on his or her own behalf or for one or more marketplace sellers to customers in this State.State.f or 2.
2.
(a) The marketplace facilitator and the marketplace seller have entered into a written agreement whereby the marketplace selleraveseller assumes responsibility for the collection and remittance of the sales tax, and the collection and remittance of the use tax for retail sales made by the marketplace seller through the marketplaceformarketplace retail facilitator;
- 80th Session (2019) – 13 – Upon request of the Department, a marketplace facilitator shall provide to the Department a report containing the name of each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection and such other information as the Department determines is necessary to ensure that each marketplace seller with whom the marketplace facilitator has entered into an agreement pursuant to this subsection has obtained a permit pursuant to NRS 374.130 or registered pursuant to NRS 360B.200.
3.(a) The marketplace seller for whom a marketplace facilitatorer:
Themakes provisionsor offacilitates subsectiona 1retail applysale regardlesswould ofnot whether:have been required to collect and remit the sales tax or use tax had the retail sale not been facilitated by the marketplace facilitator.
(a)(b) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale wouldwas not have been required to collectregister andwith remit the salesDepartment taxpursuant orto useNRS tax360B.200 hador theobtain retaila salepermit notpursuant beento facilitatedNRS by374.130. the marketplace facilitator.
- *AB445_R1* – 13 – (b) The marketplace seller for whom a marketplace facilitator makes or facilitates a retail sale was required to register with the Department pursuant to NRS 360B.200 or obtain a permit pursuant to NRS 374.130.
In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplacefacilitator sellerif:ler who is not an affiliate of the marketplace (a) The marketplace facilitator if:provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace seller about the retail sale;
(a)and (b) The marketplacefailure facilitator provides proof satisfactory to thecollect Departmentand thatremit the marketplacecorrect facilitatortax hason madethe aretail reasonablesale effortwas due to obtainincorrect accurate information fromprovided to the marketplace sellerfacilitator aboutby the retailmarketplace sale;seller.
and2. (b) The failure to collect and remit the correct tax on the retail sale was due to incorrect information provided to the marketplace fac2.itaExcept as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall imposed by this chapter which is attributable to a retail sale madex or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that:
Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an - 80th Session (2019) – 14 – affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that:
The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitatorfacilitatoryear from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.
If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as - *AB445_R1* – 14 – applicable, is liable for the payment of such uncollected, unpaid or unremitted tax.
The Department may provide by regulation that, except as otherwise provided in this section, the provisions of this chapter relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a referrer during a calendar year in which, or during a calendarcalendarly to year immediately following any calendar year in which:
Any regulation adopted by the Department pursuant to subsection 1 must provide that the provisions of this chapter relating to the imposition, collection and remittance of the sales tax and the collection and remittance of the use tax do not apply to a r(a)referrer Postsdescribed ain conspicuoussubsection notice1 onif each platform of the referrerreferrer: that includes all of the following:
- 80th Session (2019) – 15 – (a) Posts a conspicuous notice on each platform of the referrer that includes all of the following:
(3) A statement that Nevada requires the purchaser to pay sales or use tax and file a sales and use tax return if sales or use taxseller;not is not collected at the time of the sale by the marketplace seller;(4) Information informing the purchaser that the notice is provided under the requirements of this section;
(4) Information informing the purchaser that the notice is provided under the requirements of this section;
(b) The referrer provides a monthly notice to each marketplace seller to whom the referrer made a referral of a potential customer - *AB445_R1* – 15 – located in this State during the previous calendar year, which monthly notice shall contain all of the following:
and (c) The referrer provides the Department with periodic reports in an electronic format and in the manner prescribed by the Department, which reports contain all of the following:
the (1) A list of marketplace sellers who received a notice from the referrer pursuant to paragraph (b);
Any regulations adopted by the Department pursuant to thissubsection chapter,1 themust Departmentprovide shallthat construein administering the termsprovisions “seller,”of “retailer” and “retailer maintaining a place of business in this Sta4.”chapter, iAny regulations adopted by the Department pursuantshall toconstrue subsectionthe 1terms must“seller,” apply- only80th toSession referrals(2019) by– a16 referrer– “retailer” and shall“retailer notmaintaining precludea theplace applicability of otherbusiness provisionsin of this chapterState” toin aaccordance personwith whothe isprovisions aof referrerthis andsection. is also a retailer, a marketplace facilitator or a marketplace seller.
4.
Any regulations adopted by the Department pursuant to subsection 1 must apply only to referrals by a referrer and shall not preclude the applicability of other provisions of this chapter to a person who is a referrer and is also a retailer, a marketplace facilitator or a marketplace seller.
(a) “Platform” means an electronic or physical medium, including,owned, withoutoperated limitation,or ancontrolled Internetby sitea referrer.ite or catalog, that is owned,(b) operated“Referral” means the transfer through telephone, Internet link or controlledother means by a referrer of a potential customer to a retailer or seller who advertises or lists products for sale on a platform of the referrer.
(b) “Referral” means the transfer through telephone, Internet link or other means by a referrer of a potential customer to a retailer or seller who advertises or lists products for sale on a platform of the referrer.
(I) Contracts or otherwise agrees with a retailer, seller or marketplace facilitator to list or advertise for sale a product of the retailer, seller or marketplace facilitator on a platform, - *AB445_R1* – 16 – provided such listing or advertisement identifies whether or not the retailer, seller or marketplace facilitator collects sales and use tax;
and (IV)the Doescustomer notfor collectthe moneytransaction.oney or other consideration from the(2) customerDoes fornot theinclude: transaction.
(2) Does not include:
A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims - 80th Session (2019) – 17 – arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and this without malicious intent.
(a)3. Any claim, action, mandate, power, remedy or discretion of:
theNothing Department,in orthis ansection agentshall orapply designeeto ofor theotherwise Department.limit:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, 2021, by the entity to which the appropriation is made or any entity to which money from the appropriation is granted or otherwise entity transferred in any manner, and any portion of the appropriated - *AB445_R1* – 17 – money remaining must not be spent for any purpose after September 17, 2021, by either the entity to which the money was appropriated or the entity to which the money was subsequently granted or transferred, and must be reverted to the State General Fund on or before September 17, 2021.
H~~~~~ 19 - *AB445_R1*80th Session (2019)
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View plain text versions (3)
- Enrolled As Enrolled Current pdf
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Amendments
1 amendmentClick Show changes on an amendment above to see how it modifies the bill.
Action History
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Chapter 572.
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Approved by the Governor.
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Enrolled and delivered to Governor.
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Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly. In Assembly. To enrollment.
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From committee: Do pass. Placed on Second Reading File. Read second time.
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From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 1024.) Dispensed with reprinting. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 34, Nays: 6, Excused: 1, Vacant: 1.) To printer. From printer. To engrossment. Engrossed. First reprint. To Senate. In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.
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Read second time. Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To committee.
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From committee: Without recommendation, and rerefer to Committee on Ways and Means.
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Notice of eligibility for exemption.
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From printer. To committee.
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Read first time. Referred to Committee on Taxation. To printer.
Sponsors
- Assembly Committee on Taxation · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 66 not signed on
Sponsors (1)
- Assembly Committee on Taxation
Co-sponsors (0)
None.
Not signed on (66)
66 members have not signed on to this bill.
Show all 66 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does AB 445 do?
- AN ACT relating to taxation; requiring certain persons who facilitate retail sales of tangible personal property in this State to collect and remit sales and use taxes owed on such retail sales which they facilitate; providing that certain persons who facilitate retail sales of tangible personal property in this State are not liable for the failure to collect and remit sales and use taxes under certain circumstances; authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise products to customers in this State to collect and remit sales and use taxes unless certain notice and reporting requirements are met; making an appropriation; and providing other matters properly relating thereto.
- Who sponsors AB 445?
- AB 445 is sponsored by Assembly Committee on Taxation.
- What is the current status of AB 445?
- This bill has been enacted into law. Introduced March 25, 2019. Enacted.
- Where can I track AB 445?
- Track AB 445 free on One Click Politics — get push/email alerts when it moves.
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