Introduced
by
To require a person who purchases items from out-of-state for storage but not for use in this state, or for a tax-exempt use, and subsequently converts the items to use in this state or taxable use, to pay the 6 percent use tax on the purchase price of the items. The bill would essentially reverse a decision of the state Supreme Court regarding the use by auto dealer employees of vehicles in the inventory, reversing the Court's order that the state give a tax refund to some dealers.
Referred to the Committee on Tax Policy
Substitute offered
by
To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.
The substitute passed by voice vote
Amendment offered
by
To clarify that the effect of the bill is retroactive.
The amendment passed by voice vote
Passed in the House 57 to 52 (details)
Referred to the Committee of the Whole
Amendment offered
To establish the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax.
The amendment passed by voice vote
Passed in the Senate 20 to 17 (details)
To require a person who purchases items from out-of-state for storage but not for use in this state, or for a tax-exempt use, and subsequently converts the items to use in this state or taxable use, to pay the 6 percent use tax on the purchase price of the items. The bill would essentially reverse a decision of the state Supreme Court regarding the use by auto dealer employees of vehicles in the inventory, reversing the Court's order that the state give a tax refund to some dealers. In addition, the bill would establish the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax.
Passed in the House 56 to 52 (details)
To concur with the Senate-passed version of the bill, which establishes the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax. This eliminates the "retroactive" nature of the bill.
