Implementing the streamlined sales and use tax agreement.
Summary
Enacts an extensive set of changes recommended in the Streamlined Sales and Use Tax Agreement.
Makes changes in the sales and use tax treatment of delivery charges, eyeglass frames, prosthetic items, fruit and vegetable juices, and bottled water that will have at least moderate effects on amounts of taxes due.
Makes other changes that affect the definitions and administrative provisions for sales and use taxes, but do not substantially affect amounts of taxes due.
Does not implement the Streamlined Sales and Use Tax Agreement provisions that would change which local government gets sales tax revenue for goods shipped to a customer address; instead, provides for a study of this issue.
From the House Bill Analysis (SB 5783), written by the Legislature's nonpartisan staff. Read the full report ↗