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House Bill 1599

House Bill 1599

ARCHIVE (2003)

Latest Information


Sales tax exemption for hobby related sales. Provides that an individual who sells tangible personal property is not liable for collecting and remitting the state gross retail tax or registering a retail merchant if the sales: (1) are not made in the course of the person's regular business; (2) are not conducted during more than 30 days in a calendar year; and (3) generate less than $1,200 in gross receipts during a calendar year. Allows a person qualifying for the exemption to obtain a de minimis seller's certificate from the department of state revenue. Provides that the issuance of a de minimis seller's certificate serves as prima facie proof that the person qualifies for the exemption. Provides that if a person who qualifies for the exemption receives $1,200 or more in gross receipts during a calendar year, the person must remit to the department an amount equal to 6% of the total gross receipts for the calendar year.
Current Status:
Out of Committee - first House
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