HB 383
Signed by Governor
Bill Summary
Sponsors
Session
Regular Session 2019
Title
Taxation, sales and use taxes and lodging taxes, qualifying seasonal taxpayers may have different filing periods, Secs. 40-23-7, 40-23-68, 40-26-3 am'd.
Description
Under current law, sales and use taxpayers are required to file reports monthly or quarterly
In addition, lodgings taxpayers are required to file reports monthly. This bill would provide qualifying seasonal sales, use, and lodgings taxpayers the option to file on a quarterly, semi-annual, or annual basis
Relating to sales, use, and lodgings taxes; to provide for additional filing frequency options and amount limits for the filing of sales, use, and lodgings tax reports.
Subjects
Taxation
Bill Actions
| Action Date | Chamber | Action |
|---|---|---|
| May 16, 2019 | H | Enrolled |
| May 16, 2019 | H | Forwarded to Governor at 4:00 p.m. on May 16, 2019. |
| May 16, 2019 | H | Assigned Act No. 2019-253. |
| May 16, 2019 | H | Clerk of the House Certification |
| May 16, 2019 | S | Signature Requested |
| May 16, 2019 | H | Enrolled |
| May 16, 2019 | H | Passed Second House |
| May 16, 2019 | S | Motion to Read a Third Time and Pass adopted Roll Call 894 |
| May 16, 2019 | S | Third Reading Passed |
| May 8, 2019 | S | Read for the second time and placed on the calendar |
| May 2, 2019 | S | Read for the first time and referred to the Senate committee on Finance and Taxation Education |
| April 30, 2019 | H | Engrossed |
| April 30, 2019 | H | Motion to Read a Third Time and Pass adopted Roll Call 438 |
| April 30, 2019 | H | Motion to Adopt adopted Roll Call 437 |
| April 30, 2019 | H | Baker Amendment Offered |
| April 30, 2019 | H | Third Reading Passed |
| April 25, 2019 | H | Read for the second time and placed on the calendar |
| April 9, 2019 | H | Read for the first time and referred to the House of Representatives committee on Ways and Means Education |
Bill Calendar
| Type | Date | Location | Description |
|---|---|---|---|
| Hearing | May 8, 2019 | Room 825 *** Bill Added*** at 10:00 | Senate F&TE Hearing |
| Hearing | April 24, 2019 | Room 200 at 09:00 | House W&ME Hearing |
Bill Text
Bill Votes
Bill Documents
| Type | Link |
|---|---|
| Bill Text | HB 383 - Enrolled |
| Bill Text | HB 383 - Engrossed |
| Bill Text | HB 383 - Introduced |
| Bill Amendments | House Baker Amendment Offered |