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HB 429/FN (BR 1353) - R. Rand

     AN ACT relating to the Streamlined Sales and Use Tax Agreement.
     Amend KRS 139.010 to define "direct mail," "advertising and promotional direct mail," and "other direct mail"; amend KRS 139.105 to require sales of digital property to be sourced like tangible personal property; amend KRS 139.270 to allow retailers and sellers an additional 120 days to substantiate a sale for resale or an exempt sale if a request has been made by the Department of Revenue; amend KRS 139.777 to provide sourcing rules for sales of advertising and promotional direct mail and other direct mail; amend KRS 139.795 to provide the seller relief from tax liability in certain instances if the Department of Revenue does not provide the seller with at least 30 days' notice of a rate change; amend KRS 139.260, 139.365, 139.735, and 139.990 to conform; EFFECTIVE July 1, 2011.

     Feb 10-introduced in House
     Feb 14-to Appropriations & Revenue (H); posting waived
     Feb 15-reported favorably, 1st reading, to Consent Calendar
     Feb 16-2nd reading, to Rules; posted for passage in the Consent Orders of the Day for Friday, February 18, 2011
     Feb 18-3rd reading, passed 92-4; received in Senate
     Feb 23-to Appropriations & Revenue (S)
     Feb 25-taken from Appropriations & Revenue (S); 1st reading; returned to Appropriations & Revenue (S)
     Feb 28-taken from Appropriations & Revenue (S); 2nd reading; returned to Appropriations & Revenue (S)
     Mar 1-reported favorably, to Rules as a Consent Bill
     Mar 2-posted for passage in the Consent Orders of the Day for Wednesday, March 2, 2011; 3rd reading, passed 32-4-1
     Mar 3-received in House; enrolled, signed by each presiding officer; delivered to Governor
     Mar 15-signed by Governor

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