Bill No.:                     HB0170                                 Drafter:  JDA

LSO No.:                   13LSO-0499                         Effective Date:  Immediate

Enrolled Act No.:    HEA0089

Chapter No.:            CH0179

Prime Sponsor:       Representative Madden

Catch Title:              Streamlined sales tax-direct mail.

Subject:                     Implementation of provisions related to sourcing of sales tax for purchases of direct mail advertising for compliance with the streamlined sales tax agreement.

Summary/Major Elements:

· This act specifies that sourcing of the sales tax for purchases of advertising and promotional direct mail shall be to the jurisdictions where the advertising and mail will be delivered.

· The act specifies the situations where the seller or purchaser is responsible for remitting the sales tax.

· The act provides definitions related to advertising and promotional direct mail and other direct mail.