BILL · 2009–10 SESSION · LATEST VERSION SSB 5566

SB 5566: Excise and sales & use taxes

Harmonizing excise tax statutes with the streamlined sales and use tax agreement in regards to direct sellers, telecommunications ancillary services, commercial parking taxes, and exemption certificates.

Summary

  • Allows origin-based sourcing for printers engaged in direct mailing activities.
  • Imposes a penalty on persons misusing the uniform exemption certificate under the streamlined agreement.
  • Specifies that a local option parking tax is not subject to the uniform rate requirement under the streamlined agreement.
  • Specifies that ancillary telecommunication services are sourced to a customer's residential or business street address.
  • Prohibits interest and penalties, until January 1, 2013, on inadvertent errors made in a good faith effort to comply with the sourcing rules for taxpayers with gross incomes below $500,000 in the prior year.

From the Substitute House Bill Report (SSB 5566), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 289, Laws of 2009
  1. IntroducedJan 27, 2009
  2. Out of committeeFeb 19, 2009
  3. Passed SenateMar 12, 2009
  4. Passed HouseApr 8, 2009
  5. GovernorApr 30, 2009
  6. LawApr 30, 2009
Prime sponsor
Debbie Regala (D-27)
Introduced
January 27, 2009 in the Senate
Last action
April 30, 2009
Session law
Chapter 289, Laws of 2009
Requested by
State agency
Companion bill
HB 1089
Budget
Has a fiscal note
Versions
SB 5566, SSB 5566

AN ACT Relating to harmonizing excise tax statutes with the streamlined sales and use tax agreement in regards to direct sellers, telecommunications ancillary services, commercial parking taxes, and exemption certificates;

Sponsors

Prime sponsor: Debbie Regala (D-27)

1 co-sponsor (1 Democrat, 0 Republicans)

Votes

Senate · 3rd Reading & Final Passage

Passed March 12, 2009
Version voted on: SSB 5566
46 Yea 2 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat31000
Republican15201
How each member voted

House · Final Passage as Amended by the House

Passed April 8, 2009
Version voted on: SSB 5566
98 Yea 0 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat62000
Republican36000
How each member voted

Yea (98)

Senate · Final Passage as Amended by the House

Passed April 20, 2009
Version voted on: SSB 5566
42 Yea 4 Nay 3 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat27130
Republican15300
How each member voted

History

  1. Effective date 7/26/2009. (SSB 5566)
  2. Chapter 289, 2009 Laws. (SSB 5566)
  3. Governor signed. (SSB 5566)
  4. Delivered to Governor. (SSB 5566)
  5. Speaker signed. (SSB 5566)
  6. President signed. (SSB 5566)
  7. Passed final passage; yeas, 42; nays, 4; absent, 3; excused, 0. (SSB 5566)
  8. Senate concurred in House amendments. (SSB 5566)
  9. Third reading, passed; yeas, 98; nays, 0; absent, 0; excused, 0. (SSB 5566)
  10. Rules suspended. Placed on Third Reading. (SSB 5566)
  11. Committee amendment adopted with no other amendments. (SSB 5566)
  12. Placed on second reading by Rules Committee. (SSB 5566)
  13. Passed to Rules Committee for second reading. (SSB 5566)
  14. FIN - Majority; do pass with amendment(s). (SSB 5566)
  15. FIN - Executive action taken by committee. (SSB 5566)
  16. First reading, referred to Finance. (SSB 5566)
  17. Third reading, passed; yeas, 46; nays, 2; absent, 0; excused, 1. (SSB 5566)
  18. Rules suspended. Placed on Third Reading. (SSB 5566)
  19. 1st substitute bill substituted. (SSB 5566)
  20. Placed on second reading by Rules Committee. (SSB 5566)
  21. Placed on second reading by Rules Committee.
  22. 1st substitute bill substituted.
  23. Passed to Rules Committee for second reading. (SSB 5566)
  24. WM - Majority; 1st substitute bill be substituted, do pass. (SSB 5566)
  25. WM - Majority; 1st substitute bill be substituted, do pass.
  26. Passed to Rules Committee for second reading.
  27. First reading, referred to Ways & Means.

SB 5566 in other sessions

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

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