Bill Title: Sales tax on software. Provides that for purposes of the sales tax, a person is a retail merchant making a retail transaction when the person sells, rents, leases, licenses for consideration the right to use prewritten computer software delivered electronically. Specifies, however, that a transaction in which a user purchases, rents, leases, or licenses the right to remotely access prewritten computer software: (1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and (2) does not constitute a retail transaction (and is therefore not subject to sales tax).

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Passed) 2018-03-23 - Public Law 200 [SB0257 Detail]

Text: Latest bill text (Enrolled) [PDF]

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Voting Records

Chamber	Vote	Date	Yea	Nay	NV	Abs	Total	Result	Source	View
Senate	Senate - Senate concurred in House amendments	2018-03-06	49	0	0	1	50	Passed	Link	View
House	House - Third reading	2018-02-27	96	0	1	3	100	Passed	Link	View
House	House - Amendment #1 (Austin) failed	2018-02-26	31	63	1	5	100	Failed	Link	View
House	House - Committee Vote	2018-02-20	20	1	0	3	24	Passed	Link	View
Senate	Senate - Third reading	2018-01-22	49	0	0	0	49	Passed	Link	View
Senate	Senate - Committee Vote	2018-01-16	10	0	0	0	10	Passed	Link	View

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