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DIGEST OF SB 258 (Updated March 14, 2006 5:52 pm - DI 51)
Streamline sales tax provisions. Makes the following changes in the gross retail and use tax law: (1) Defines "bundled transaction" and "direct mail". (2) Excludes tobacco products from the definition of "food and food ingredients". (3) Provides that a person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction. (4) Exempts a person from filing a monthly state gross retail and use tax return whenever the person: (A) voluntarily registers as a seller under the streamlined sales and use tax agreement; (B) is not a model 1, model 2, or model 3 seller; and (C) has a tax collection liability for the preceding calendar year that did not exceed $1,000. (5) Provides that whenever a florist takes a floral order and transmits the order to another florist for delivery the transaction is sourced to the location where the florist originally took the order.
