Under existing law, the state levies a simplified sellers use tax on sales of tangible personal property or a service by an eligible seller or marketplace facilitator participating in the program. The current tax rate is eight percent of the sale price, and the proceeds of the tax are distributed 50 percent to the state and 50 percent to the local governments of the state. This bill would levy an additional simplified sellers use tax and provide for the distribution of the proceeds from the additional tax. This bill would also make nonsubstantive, technical revisions to existing code language.

Statutes affected:
Introduced: 40-23-193, 40-23-197, 40-23-197, 40-23-193, 40-23-197, 40-23-193, 40-23-197, 40-23-197