BILL · 2025–26 SESSION

SB 5111: Recording fees/escrow tax

Concerning the excise tax treatment of amounts received by title and escrow businesses from clients for remittance to a county filing office for the purpose of recording documents.

Summary

  • Excludes document recording fees received by an escrow business for remittance to a county filing office from retail sales tax and business and occupation tax, if separately identified.

From the Senate Bill Report (Orig.) (SB 5111), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 13, 2025
  2. Out of committeestopped here
  3. Passed Senate
  4. Passed House
  5. Governor
  6. Law
Prime sponsor
Mike Chapman (D-24)
Introduced
January 13, 2025 in the Senate
Last action
January 12, 2026
Companion bill
HB 1115
Budget
Has a fiscal note

AN ACT Relating to clarifying the excise tax treatment of amounts received by title and escrow businesses from clients for remittance to a county filing office for the purpose of recording documents;

Sponsors

Prime sponsor: Mike Chapman (D-24)

4 co-sponsors (1 Democrat, 3 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 Ways & Means.
  3. Prefiled for introduction.

SB 5111 in other sessions

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

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