31st Legislature, 2021
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SB1335     
Measure Title: RELATING TO TAXATION.
Report Title: General Excise Tax; Use Tax
Description: Expands application of the general excise tax to business activities in the State that are significantly associated with a seller's ability to establish or maintain a market in the State. Creates a presumption under the general excise tax law for sellers of tangible personal property where the seller's activities in the State demonstrate a significant business nexus with the State. Creates a presumption under the use tax law that a seller is engaged in business in the State if the seller's activities in the State demonstrate a significant business nexus with the State.
Companion:  HB1257
Package: None
Current Referral: CPN, WAM
Introducer(s): KIDANI, Dela Cruz, Espero, Galuteria, Kahele, Nishihara, Ruderman, Tokuda

Sort by Date Status Text
1/24/2013SIntroduced.
1/28/2013SPassed First Reading.
1/28/2013SReferred to CPN, WAM.
12/18/2013DCarried over to 2014 Regular Session.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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SB1335


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