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Bill Detail: SB20-099

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Title Thresholds For Sales Tax Collection Requirements
Status Senate Committee on Finance Postpone Indefinitely (02/04/2020)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors P. Will (R)
Senate Sponsors B. Rankin (R)
House Committee
Senate Committee Finance
Date Introduced 01/14/2020

The bill changes the dollar threshold for economic nexus for
purposes of retail sales made by retailers without physical presence in the
state from $100,000 to $200,000.
Current law temporarily allows small retailers with physical
presence in the state that have retail sales of $100,000 or less to source
sales to the business' location regardless of where the purchaser receives

the tangible personal property or service, thus providing an exception to
the sales tax sourcing rule. The bill changes this threshold to $200,000 or
less in retail sales and makes the exception permanent.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (01/27/2020) (most recent)  
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