Bill Number

Bill Title

Sponsor

Committee Assignment

Last Action

Simple Summary

S. 1452

The Main Street Fairness Act

Sen. Dick Durbin (D-IL)

Finance Committee

July 29^th – Read twice and referred to the Committee on Finance

This bill will utilize the Streamlined Sales and Use Tax Agreement (SSUTA) between the member states who have decided to participate to collect the previously lost taxes on mail-order and Internet ordered goods.  Judicial review of this Act falls under the U.S. Court of Federal Claims.  It would require member states to agree to definitions of the products for the purposes of determining taxability before being included in SSUTA.  States who have not applied and been accepted to SSUTA cannot participate in this Act.  Also member states must work together to prevent double taxation in regards to foreign sales if that company had already imposed the tax on the transaction before shipping out the product.  This bill currently has 5 co-sponsors.

S. 1832

Marketplace Fairness Act

Sen. Michael Enzi (R-WY)

Finance Committee

Nov. 9^th – Sponsor introductory remarks on the measure

This bill, similar to S. 1452, addresses the tax loophole online retailers have been able to exploit in regards to state taxes.  This Act has bi-partisan support and requires that only states within the SSSUTA can participate.  If a state does wish to participate but is not in the SSUTA, then it must implement certain requirements in order to simplify their sales tax codes.  4 provision must be met if a state is not within the SSUTA, with two immediately addressing the sales tax code; providing a single state agency to administer all sales and use taxes and establishing a uniform sales and use tax base.  Internet sales from a company who has makes less than $500,000 would not be required to pay state taxes under this Act.  This Act would require the states to provide the necessary tax software to these companies in order to compute the proper sales tax once an Internet purchase took place based on the buyer's zip code.  This Act has 9 co-sponsors.

H.R. 3179

Marketplace Equity Act of 2011

Rep. Steve Womack (R-AR)

House Judiciary – Subcommittee on Courts, Commercial and Administrative Law

Oct 24^th – Referred to the Subcommittee on Courts, Commercial and Administrative Law

Addresses sales from companies that do not have a nexus in that state (a physical presence) to pay the sales taxes that they were once free to bypass. Allows states to participate if they simplify their sales tax codes.  Requires the state's tax system an exception to remote sellers if their sales are not more than $1 million for the entire United States or their sales are not more than $100,000 for that particular state.   The state must also establish a single and simple sales tax return for remote sellers as well as establish a single revenue authority to watch over this new procedure.  Finally the state must establish a uniform tax base throughout the entire state.  This Act has 23 co-sponsors.

H.R. 3210

RELIEF Act

Rep. Jim Cooper (D-TN)

House Natural Resources – Subcommittee on Fisheries, Wildlife, Oceans, and Insular Affairs

Oct 18^th – Referred to the Subcommittee on Fisheries, Wildlife, Oceans, and Insular Affairs

This Act would amend the Lacey Act to limit its enforcement on products before 2008.  This Act claims the Lacey Act amendments in 2008 were too broad and make consumers fearful if they were to own a wood product that is defined as endangered.  The RELIEF Act wants to clarify the Lacey Act so that wood that is allowed can enter the marketplace.  It also claims that any wood imported or sold before 2008 should not be subject to any type of punishment.   This bill was designed in particular to help Gibson Guitar and their recent transgressions with the Lacey Act.

State

Bill Number

Bill Title

Progress

Last Action

Simple Summary

AR

HB 1495

To Create The Arkansas Small Business Tax Fairness Act And To Require Combined Reporting For Income Tax Purposes.

Passed Committee 1st House

House -- Recommended for study in the Interim by Joint Interim Committee on REVENUE & TAXATION- HOUSE - 03/30/2011

A bill which address unitary business ownership (a business that is franchised, a large company with smaller subsidiaries, or a HQ with businesses outside the state) and their tax filings.  Previously these franchise or subsidiaries would have to file separate tax returns, but this bill would allow for one group filing.  It helps streamline taxes so that larger companies or its subsidiaries do not need to file multiple tax returns.  This bill encourages streamlining  tax filings.

CA

AB 1019

Solid waste: carpet stewardship (recycling and waste)

Passed 2nd House

Read third time. Urgency clause refused adoption. (Ayes 24. Noes 14. Page 2407.) Motion to reconsider made by Senator Simitian. Reconsideration granted. (Ayes 40. Noes 0. Page 2407.) - 09/08/2011

An act that declares carpet recycling an emergency and requests that this Act take effect immediately.  This Act establishes a carpet stewardship program under the Dept. of Resources and Recycling and Recovery to create a carpet recycle plan and its implementation.  A stewardship program consists of the entire carpet industry, whose main focus is to reduce carpet waste.  This Act establishes a carpet stewardship organization to adopt a plan to increase the use of postconsumer carpet and create strategies to utilize existing carpet for other needs.  The goal is to divert wasted carpet from landfills and use it for secondary goods in a manner which follows the state's waste management policy.  This Act reenacts the state law which initially brought up the carpet stewardship program and requests that this law continue.

DE

SJR 8

Creating a carpet recycling strategy committee

Passed Committee 2nd House

Passed by Senate. Votes: Passed 21 YES 0 NO 0 NOT VOTING 0 ABSENT 0 VACANT - 06/30/2011

Addresses concerns to minimize environmental impact and landfill use by carpets.  Establishes the Carpet Recycling Strategy Committee with a goal to reduce the impact of environmental waste from carpets.  The goal is to have more carpets made from recycled material, petroleum products, and creating carpet recycling efforts that in turn would create Delaware state jobs.  The Committee will consist of multiple reps from Delaware state government waste branches but there will be appointments from the Delaware carpet installers and the Carpet and Rug Institute and its task will be to develop a 10 year Carpet Strategic Recycling Plan for Delaware with a report due March 15, 2012

FL

HB 321

Streamlined Sales and Use Tax Agreement

Passed Committee 1st House

H Referred to Finance and Tax Committee; Appropriations Committee - 10/28/2011

Pre-filed for 2012 (next legislature session).  Companion bill in Senate is SB 430.  Similar to Fair market act, this bill addresses online sales and their exemption from certain sales tax to benefit small businesses. It would require such businesses to pay the taxes they previously bypassed and this bill also introduces agreements with other states to simplify and facilitate compliance with sales tax laws.

HI

HB 1183

Streamlined Sales and Use Tax Agreement

Passed Legislature

Senate Conference committee meeting to reconvene on 04-29-11 11:00AM in conference room 423. - 04/28/2011

Allows Hawaii to adopt the Streamline Sales and Use Tax Agreement.   Addresses the 4% tax that consumers do not pay on ordered goods via mail-catalogs or online sales.  After four years of working towards assimilating Hawaii with the Streamlined Sales and Use Tax Agreement, this Act will finally allow the state to collect the taxes currently being circumvented by Internet and mail-order purchases.  Hawaii would also substitute its sales tax with a single rate excise tax in order to work in tandem with other states currently using the  Streamlined Sales and Use Tax Agreement.

IL

HB 3886

USE/OCC TX-Small Business

Passed Committee 1st House

Referred to House Rules Comm. 11/21

Tangible items of personal property purchased from a certified small businesses drops from a tax rate of 6.25% to 5.25%.  Eligible small business who wish to participate must pay $250 in an annual fee to the Dept. of Revenue who will establish this program.

MA

HB 2003

An Act establishing the commission on Extended Producer Responsibility

Passed Committee 1st House

Hearing Scheduled JEN - 05/04/2011 1:00 PM B-1 - 04/04/2011

An act which would create a special commission made up of government officials from both parties in the state legislator to discuss producers' responsibilities.  This group will be called the Special Commission on Extended Producer Responsibility (EPR) and its mission will be to study and report on implementing EPR laws in the state of Massachusetts.  They will study the economic, environmental, and public health benefits and costs of EPR laws related to the manufacturer and the post-consumer management of certain products.  This special commission would research, evaluate, and develop recommendations on existing laws and new laws that could be enforced.  Out of an array of different manufacturers and their products, carpet is included in its scope.  They will also review possible stewardship programs for these products that are investigated and would consult the manufacturer, other government agencies, and the public.  The special commission's report will include summaries on the need for public education on post-consumer products, how other state-agencies can help, what other laws could be introduced, existing infrastructure currently utilized by the public for managing post-consumer products, etc.

MA

HB 3491

An Act relative to clear and conspicuous price disclosure

Passed 1st House

Ref.to House Comm. On Ways and Means - 6/09

Clean price disclosure (having the sales price placed clearly by the item for sale either in the store or on display)for an array of goods and services including flooring.  The price also needs to be available at checkout.  Essentially it is a bill to make sure that consumers are not confused or tricked with the price used to advertise that product.  Violations would include not displaying the price, displaying an incorrect price knowingly, or overcharging at checkout.  There is a $200 fine and up to maximum of $5,000 fine

MA

SB 1418

An Act relative to job creation and strengthening small business

Passed Committee 1st House

Hearing scheduled for 10/27

If a small business creates 3 eligible jobs in a single calendar year it may receive job incentive payment (50% of applicable income tax rate on each new employee's salary).  The small business must have less than 50 employees and makes less than one million in a fiscal year.  The hires must be for full-time employees and the hiring has to be in the same calendar year.  Payment from the program is received three years after application completion.  A business can re-apply up to three times.

MA

HB 624

An act to require environmentally safe alternatives to harmful cleaning products

Passed Committee 1st House

Hearing Scheduled JPH - 09/13/2011 10:00 AM A-1 - 03/30/2011

This Act reduces the threats that causes or inflicts asthma by cleaning chemicals, which includes cleaning materials for carpet and flooring.  The Act would prevent these chemical products to be used in schools, public buildings, day care centers, and common areas of public housing.  The Operational Services Division will determine which products qualify and which are safe for use.  Proper cleaning personnel would be trained on how best to use qualified cleaning products.  If suspect cleaning products are used, a fine will be issued between $500-$1,000.

NC

H 919

Small Business Tax Relief & Stimulus

Passed Committee 1st House

House ref. to the Comm. On Commerce and Job Development, if favorable, Finance - 5/5

If small business makes contributions to the State Unemployment Insurance Fund, then that small business could receive 50% tax credit of the total contributions.  A small  business is defined to be a business with less than $2.5 million in gross income.  The credit is only allowed to be used in regards to the income taxes of the state.  Qualified small business must apply with the office of the Secretary of State.

NJ

A 192

Concerning the sales and use of tax, amendments

Passed Committee 1st House

Introduced, Referred to Assembly Approp. Comm. - 1/12

Reduces sales tax from 7% to 6% for all sales effective immediately if passed.

NJ

A 3966

Excluding sales of certain services…..including installation of carpeting and other flooring

Passed Committee 1st House

Introduced, Referred to Assembly Budget Comm. - 5/9

This Act excludes services in connection with installation of carpeting and other flooring from sales and use tax. The state's 7% sales tax will be excluded from carpet and flooring installation, including; linoleum, tile, hardwood, and marble.  So long as these instillations make for "capital improvement" or an addition to the property.  There is a  companion bill in the Senate, SB 2840.  The goal of this Act will help contractors, sub-contractors, and retailers with their flooring and carpet instillation.

NJ

S 2840

Excluding sales of certain services rendered in connection with the installation of carpeting and other flooring from the imposition of the sales and use tax, amending P.L.1966, c.30.

Passed Committee 1st House

Introduced in the Senate, Referred to Senate Budget and Appropriations Committee - 05/12/2011

This Act excludes services in connection with installation of carpeting and other flooring from sales and use tax. The state's 7% sales tax will be excluded from carpet and flooring installation, including; linoleum, tile, hardwood, and marble.  So long as these instillations make for "capital improvement" or an addition to the property.  There is a  companion bill in the House, A 3966.  The goal of this Act will help contractors, sub-contractors, and retailers with their flooring and carpet instillation.

NY

AB 7294

Amend tax law for purchase of harvested wood products

Passed Committee 1st House

Referred to Ways and Means - 4/28

This Act allows certified sustainability wood products to receive a tax credit.  If the instillation is put inside a primary home in the state of New York, the homeowner receives a tax credit equivalent to 20% of the cost that flooring.  Qualified wood for this tax credit is wood that has been certified to be in compliance with the Forest  Stewardship Council.  If passed, this Act would take effect immediately.

NY

AB 8492

An act to amend the environmental conservation law, in relation to establishing carpet stewardship program

Passed Committee 1st House

referred to environmental conservation - 06/17/2011

Establishes a Carpet stewardship program to help reduce waste of carpet materials.  Includes entire carpet life-cycle, from manufacturing to carpet cleaning to end-of-life carpet management.  A Carpet Stewardship is means all parties (manufacturing, retail, and installation) take responsibility to help make carpets longer-lasting and utilize recycled components.  The program will appoint members throughout the industry and will come up with a plan that helps implement proper techniques and strategies to reduce carpet waste.  This plan will be implemented July 1, 2012.  The manufacturer will pay the cost for retailers to transport, collect, and recycle carpeting.  Beginning in 2014 to 2015, 25% of carpets must be reused, and that percentage grows every year thereafter.

OH

HB 94

To adopt a new small business rule review process

Passed Committee 1st House

Ref. to Comm. House Economic and Small Business Development - 2/9/11

Goal is to review rules/regulations to make it easier on small businesses and explore how the state can better help small business growth, including; reviewing regulations, analyzing business transparency and tax flexibility, consolidation and simplification of certain practices, and less stringent compliance deadlines.  The Lt. Governor's office will establish a common sense initiative office to help address these goals and will meet quarterly.

WA

SB 5110

Concerning carpet stewardship

Passed 1st House

By resolution, reintroduced and retained in present status. - 04/26/2011

Addresses carpet waste.  Asks for sales data from 2002-2011 carpet sales and landfill usage and encourages the life-cycle of the carpeting industry to participate.  After 2013, an annual sales report is required from carpet stewardship organizations.    These organizations must collect annual fees from producers selling carpet in the state, which will pay for the carpet stewardship program, with initial fees set at $1,000.  Implementation of this program must start July 1, 2014.