Bill Title: Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-05-23 - Effective date 7/1/2018. [SB239 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Chaptered	Not Avail	PDF	Link	View
Enrolled	Not Avail	PDF	Link	View
Engrossed	Not Avail	PDF	Link	View
Introduced	Not Avail	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
Senate Committee Amendment #800 R&F Proposed	Not Avail	Proposed	PDF	Link	View
House Committee Amendment #2580 W&M Proposed	Not Avail	Proposed	PDF	Link	View
House Committee Amendment #2524 W&M Draft	Not Avail	Proposed	PDF	Link	View
House Legislative Bureau Amendment #2433 BUREAU Proposed	Not Avail	Proposed	PDF	Link	View
Summary of House Amendments to SB239	Not Avail	Proposed	PDF	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
Analysis	Digest of SB239 Original	Not Avail	PDF	Link	View
Fiscal Note	Fiscal Note - SB239 Original	Not Avail	PDF	Link	View
Analysis	Digest of SB239 Engrossed	Not Avail	PDF	Link	View
Fiscal Note	Fiscal Note - SB239 Engrossed	Not Avail	PDF	Link	View
Analysis	House Committee Redigest of SB239	Not Avail	PDF	Link	View
Fiscal Note	Fiscal Note - SB239 Engrossed With House Cmte Amendments	Not Avail	PDF	Link	View
Fiscal Note	Fiscal Note - SB239 Enrolled	Not Avail	PDF	Link	View
Analysis	Resume Digest for SB239	Not Avail	PDF	Link	View

Social Comments on LA SB239