Bill Caption
Relating to the collection of, and notices and reports regarding,
state sales and use taxes; providing an administrative penalty.
Fiscal Notes
Due to expected litigation over, and noncompliance with, provisions in the bill, the Comptroller will not certify additional revenue available for certification associated with the bill in 2018-19. In the event that the legal issues are resolved and marketplace providers begin to collect the use tax, General Revenue Related collections are expected to increase by $250,000,000 per fiscal year. In addition, there is an estimated cost of $570,000 to implement the provisions of the bill, as described below.
Vote Recommendation Notes
This legislation represents another example of government intervening in the marketplace and creating more costly regulations accompanied by administrative penalties for noncompliance. This bill violates our principles of limited government, free markets, and individual liberty. For these reasons, we oppose SB 1713.