21 April 2010, Kansas sales and use tax provisions have been amended to conform with recent changes in the Streamlined Sales and Use Tax Agreement (SSUTA).  Some of the changing provisions include those governing exemption certificates, rate changes, and the provisions governing direct mail sourcing.

On 18 March 2010, the Idaho House Revenue and Taxation Committee voted 9-9 against sending representatives to participate in discussions for the Streamlined Sales Tax Project.  After being presented with the many changes to the current state sales and use tax laws that would be required to belong to the Streamlined Sales and Use Tax Agreement, the committee voted in a tie, which kills any bill.  The changes would have included levying an “Amazon” tax, reimbursing retailers who collect sales tax, and about 36 other changes to Idaho’s current sales tax laws.

On 29 March 2010, Governor Mitch Daniels signed the state budget, effective 1 July 2010, which amends the sales and use tax laws to comply with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA).  Some of the changes consist of eliminating the Indiana tax rate brackets, and adding or amending definitions, for example, the definition of “retail merchant” is expanded to include anyone entering into a computer software maintenance contract.

In an effort to soften the blow of the expected $400 million budget shortfall for the fiscal year starting 1 July 2010, the Kansas House Taxation Committee will work for two weeks, starting Monday, 8 February 2010, reviewing two bills that would eliminate different state sales tax exemptions.  Between the two bills, some of the proposals would eliminate the exemption for churches and other nonprofit organizations, and another proposal would require the 5.3% state sales tax to be paid on Kansas Lottery tickets, which are currently exempt.

On 16 January 2010, the “Amazon Bill” was a read a third time, and passed with a 70% vote in the Virginia State Senate.  The bill would apply the state and local sales tax to online purchases from state-based businesses that affiliate with multinational online companies.  The bill will now go to the State House of Representatives, where it is expected to have stronger opposition.

On 21 January 2010, Senate Bill 660, also known as the ”Amazon Tax” Bill, was proposed in the Virginia State Senate.  The proposed Bill states that a dealer with at least $10,000 in  cumulative gross receipts in sales during the preceding four quarterly periods will have nexus, and will therefore be required to register with the State for sales and use tax purposes.  To date, 27 January 2010, the Bill has been referred to the Senate Committee on Finance; check back here for updates, or track its progress at: http://leg1.state.va.us/cgi-bin/legp504.exe?ses=101&typ=bil&val=sb660.

Senate Bill 2927, also known as the ”Amazon Tax” Bill has been proposed in the Mississippi State Senate.  If the proposed Bill passes, the use tax to remote sellers will be effective 1 July 2010.  To date, 27 January 2010, the Bill has been referred to the Senate Committee on Finance; check back here for updates, or track its progress at: http://billstatus.ls.state.ms.us/2010/pdf/history/SB/SB2927.xml.

Kentucky House Legislators are considering multiple options in a  tax reform proposal, with the most backing behind the options to decrease the state sales tax rate from 6% to 5%, and the elimination of the state’s corporate income tax.  House Speaker Greg Stumbo backs these options, stating that the loss in State revenue from these cuts would be made up by eliminating a broad array of tax exemptions and that these changes would ensure that all residents and businesses are paying their fair share of taxes.  The tax reform proposal could be considered in the current legislative session.

On Monday 11 January 2010, Kansas Governor Mark Parkinson proposed, during his State of the State address,  a statewide, three year, one percent general sales tax increase, and a tax increase of 55 cents per pack on cigarettes, to aid the state  in these hard times.   Last year, state spending was reduced by $1 billion, which caused layoffs at schools, waiting lists for social services programs, delayed road projects, and increased university tuition.  The proposed tax increases are expected to raise approximately $380 million, of which, some of the money would go to schools, universities, and prisons.  While neither party is excited about this proposal, no other proposals have been made to help stop the increasing state deficit.

On 29 December 2009, Indiana State Senator Mike Delph filed Senate Bill 174 to decrease the Indiana state sales tax rate from 7% to 6%. If the General Assembly fails to pass a Senate Joint Resolution 1, which would permanently cap the state property tax rates.  Senator Delph states that lawmakers promised taxpayers that the sales tax increase was passed to provide relief to property tax income; however, since there is no property tax rate cap, and rates have increased, this promise has been broken.  If the Resolution, capping property tax rates, is not agreed upon by the 116th General Assembly before 3 November 2010, the sales tax decrease will be effective 1 January 2011.