SB 5541: Electronic commerce taxation
Improving tax fairness for businesses engaged in electronic commerce by eliminating inconsistent tax treatment of digital business inputs, ensuring that prewritten computer software developers remain eligible for the manufacturing machinery and equipment sales and use tax exemption, and providing greater clarity for out-of-state sellers concerning their tax obligations.
Summary
- The sales tax exemption for digital goods used solely for business purposes is extended to include digital automated services. M&E Exemption.
From the Senate Bill Report (Orig.) (SB 5541), written by the Legislature's nonpartisan staff. Read the full report ↗
- IntroducedJan 23, 2015
- Out of committeeApr 2, 2015
- Passed Senatestopped here
- Passed House
- Governor
- Law
- Prime sponsor
- Andy Hill (R-45)
- Introduced
- January 23, 2015 in the Senate
- Last action
- March 10, 2016
- Requested by
- State agency
- Companion bill
- HB 1678
- Budget
- Has a fiscal note
- Versions
- SB 5541, SSB 5541
AN ACT Relating to improving tax fairness for businesses engaged in electronic commerce by eliminating inconsistent tax treatment of digital business inputs, ensuring that prewritten computer software developers remain eligible for the manufacturing machinery and equipment sales and use tax exemption, and providing greater clarity for out-of-state sellers concerning their tax obligations;
Sponsors
Prime sponsor: Andy Hill (R-45)
Votes
No recorded floor votes.
History
- By resolution, reintroduced and retained in present status. (SSB 5541)
- By resolution, reintroduced and retained in present status.
- Senate Rules "X" file. (SSB 5541)
- Senate Rules "X" file.
- By resolution, reintroduced and retained in present status. (SSB 5541)
- By resolution, reintroduced and retained in present status.
- By resolution, reintroduced and retained in present status. (SSB 5541)
- By resolution, reintroduced and retained in present status.
- By resolution, reintroduced and retained in present status. (SSB 5541)
- By resolution, reintroduced and retained in present status.
- By resolution, reintroduced and retained in present status. (SSB 5541)
- By resolution, reintroduced and retained in present status.
- Minority; without recommendation. (SSB 5541)
- WM - Majority; 1st substitute bill be substituted, do pass. (SSB 5541)
- Passed to Rules Committee for second reading. (SSB 5541)
- Passed to Rules Committee for second reading.
- WM - Majority; 1st substitute bill be substituted, do pass.
- Minority; without recommendation.
- First reading, referred to Ways & Means.
SB 5541 in other sessions
Bill numbers restart every two years, so the same number is a different bill in each session.
- SB 5541 (2025–26) Future fund pilot project
- SB 5541 (2023–24) Supply chain transparency
- SB 5541 (2021–22) Newspapers/B&O tax
- SB 5541 (2019–20) Revenue reform task force
- SB 5541 (2017–18) Teen wages
- SB 5541 (2013–14) Real property redemption
- SB 5541 (2011–12) Transportation connectivity
- SB 5541 (2009–10) Catastrophic disability med