SB307 Alabama 2018 Session

Summary

Primary Sponsor

Trip Pittman

Republican

Session

Regular Session 2018

Title

Sales and use tax, Simplified Sellers Use Tax Remittance Program, out-of-state vendors, physical presence through acquisition of in-state company authorized, sales of tangible personal property subject to sales tax, marketplace facilitators, collection, Secs. 40-23-190, 40-23-191 am'd.

Description

Under current law, the Simplified Sellers Use Tax Remittance Program allows an eligible seller to voluntarily participate in the program and collect and remit simplified sellers use tax.

This bill updates the conditions of remote entity nexus to allow an out-of-state vendor with physical presence established only through acquisition of an in-state company the ability to participate in the Simplified Sellers Use Tax Program. This bill clarifies certain sales of tangible personal property cannot be reported under the program and are subject to sales tax.

This bill would authorize marketplace facilitators to collect and remit simplified sellers use tax on Alabama sales made by or on behalf of third party marketplace sellers.

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Subjects

Taxation