BILL · 2019–20 SESSION

HB 1890: State tax laws

Improving the effectiveness and adequacy of state tax laws by clarifying and simplifying nexus provisions, by decreasing compliance and administrative burdens for taxpayers and the department of revenue, by facilitating the collection of new tax revenue resulting from the United States supreme court's decision in South Dakota v. Wayfair, Inc., by providing more consistent tax obligations for both domestic and foreign sellers, and by simplifying the expiration of sales tax sourcing mitigation payments to local governments on September 30, 2019.

Summary

  • Makes revisions to tax statutes with regard to the following: Clarification and simplification of nexus provisions; marketplace facilitators; the repeal and modification of conflicting and unnecessary statutes; the assurance of continuing compliance with the streamlined sales and use tax agreement and addressing potential federal preemption; the elimination of unfair tax advantages for foreign marketplace sellers…

From the Bill Digest (HB 1890), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedFeb 4, 2019
  2. Out of committeestopped here
  3. Passed House
  4. Passed Senate
  5. Governor
  6. Law
Prime sponsor
Amy Walen (D-48)
Introduced
February 4, 2019 in the House
Last action
January 13, 2020
Requested by
State agency
Companion bill
SB 5581
Budget
Has a fiscal note

AN ACT Relating to improving the effectiveness and adequacy of state tax laws by clarifying and simplifying nexus provisions, by decreasing compliance and administrative burdens for taxpayers and the department of revenue, by facilitating the collection of new tax revenue resulting from the United States supreme court's decision in South Dakota v. Wayfair, Inc., by providing more consistent tax obligations for both domestic and foreign sellers, and by simplifying the expiration of sales tax sourcing mitigation payments to local governments on September 30, 2019;

Sponsors

Prime sponsor: Amy Walen (D-48)

3 co-sponsors (3 Democrats, 0 Republicans)

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status.
  2. First reading, referred to Finance.

HB 1890 in other sessions

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

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