Sales and use tax; prohibits any requirement that a dealer remit accelerated payments, exception. (SB1107)

Introduced By

Sen. Glen Sturtevant (R-Midlothian) with support from co-patron Sen. Amanda Chase (R-Midlothian)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Accelerated sales and use tax payments. Prohibits any requirement that a dealer remit sales and use tax payments except under the following circumstances: (i) if payments are required for dealers with sales of $15 million or less, such threshold may only be lowered by 10 percent the next year; (ii) if the Department of Taxation fails to notify dealers that accelerated payments are due at least nine months in advance, no penalty may be assessed for late payments; and (iii) no penalty may be assessed on a dealer subject to an accelerated payment due to a lowered threshold in the calendar year. The bill prohibits requiring accelerated payments after June 30, 2020. Read the Bill »


Bill Has Failed


01/09/2017Prefiled and ordered printed; offered 01/11/17 17101002D
01/09/2017Referred to Committee on Finance
01/22/2017Impact statement from TAX (SB1107)
01/25/2017Passed by indefinitely in Finance (16-Y 0-N) (see vote tally)