Representative Gene Ward address Stand. Comm. Rep. No. 198-12
H.B. No. 1694, H.D. 1 RELATING TO TAXATION. (Use Tax; Internet Sales; Out-of-State Sellers; Affiliates) AS AMENDED, PASS SECOND READING, REFER TO FINANCE
Internet (Amazon) Tax. Unless preempted by federal law, requires the collection of use taxes by sellers of tangible personal property who enter into agreements under which a person in the State refers potential purchasers to the seller, including by an internet link or web site, or performs related services in the State on behalf of the seller. This includes those who engage in business in the state or sell tangible items to people in the state. Electronic and catalogue purchases would be taxed regardless of the seller’s location.