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BILL · 2003–04 SESSION · LATEST VERSION ESB 6698

SB 6698: Excise tax accounting

Modifying excise tax accounting requirements. (REVISED FOR ENGROSSED: Allowing an accrual basis taxpayer to use the cash basis method for excise tax purposes upon a showing of substantial hardship.)

Summary

  • Upon a showing of substantial hardship by the taxpayer, the department must allow a taxpayer whose regular books of account are kept on an accrual basis to file returns based upon his cash receipts. "Substantial hardship" means that on the due date of a return the taxpayer's retail sales tax billed but not collected for the tax-reporting period is more than 75 percent of the total tax due on the return for the…

From the Senate Bill Report (SB 6698), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · passed Senate, stalled in House
  1. IntroducedFeb 2, 2004
  2. Out of committeeFeb 10, 2004
  3. Passed SenateFeb 12, 2004
  4. Passed Housestopped here
  5. Governor
  6. Law
Prime sponsor
Don Benton (R-17)
Introduced
February 2, 2004 in the Senate
Last action
March 11, 2004
Companion bill
HB 3016
Budget
Has a fiscal note

AN ACT Relating to accounting methods for excise tax purposes;

Sponsors

Prime sponsor: Don Benton (R-17)

1 co-sponsor (0 Democrats, 1 Republican)

Joseph Zarelli R-18

Votes

Senate · 3rd Reading & Final Passage

Passed February 12, 2004
Version voted on: ESB 6698
31 Yea 16 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat71601
Republican24001
How each member voted

Excused (2)

Permalink to this vote

History

  1. By resolution, returned to Senate Rules Committee for third reading. (ESB 6698)
  2. First reading, referred to Finance. (ESB 6698)
  3. Third reading, passed; yeas, 31; nays, 16; absent, 0; excused, 2. (ESB 6698)
  4. Rules suspended. Placed on Third Reading. (ESB 6698)
  5. Floor amendment(s) adopted. (ESB 6698)
  6. Placed on second reading by Rules Committee. (ESB 6698)
  7. Minority; do not pass. (ESB 6698)
  8. WM - Majority; do pass. (ESB 6698)
  9. Passed to Rules Committee for second reading. (ESB 6698)
  10. First reading, referred to Ways & Means. (ESB 6698)

SB 6698 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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