ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not
|Concurred In Not
Receded Not | Receded Not
Amend the bill as a whole by deleting section 1 and adding a new section 1, following the enacting clause, to read as follows:
“Section 1. 1. The Department of Taxation shall collect primary and supplementary data concerning electronic commerce that is conducted in this state.
2. The primary data collected must include, without limitation:
(a) The number of retailers domiciled in this state who are engaged in electronic commerce.
(b) The gross retail sales of such retailers that are derived from electronic commercial transactions.
(c) An estimate of the number of electronic commercial transactions conducted in this state by retailers operating within this state. The estimate must be based on generally accepted standards of scientific sampling.
(d) An estimate of the number of electronic commercial transactions conducted outside the State by retailers operating within this state. The estimate must be based on generally accepted standards of scientific sampling.
(e) An estimate of the total value of electronic commercial transactions conducted by retailers operating within this state.
(f) An estimate of revenues from the sales and use taxes that are not collected because electronic commercial transactions are conducted outside the State.
(g) An estimate of all revenue paid to the State by retailers who are engaged in electronic commerce.
3. The supplementary data collected must include, without limitation, information concerning electronic commerce that is available from the Bureau of the Census of the United States Department of Commerce, the Small Business Administration and any other federal agency or affiliated state data center that collects such information.
4. To comply with the requirements of this section, the Department of Taxation may collect information that is available from a private or academic organization if the name of the organization and the methods of research used by that organization are clearly stated within the text of the report required to be prepared by subsection 5. The Department of Taxation shall not use in the report as an authoritative source a study conducted by a private or academic organization that is speculative or based on unscientific methods of research.
5. The Department of Taxation shall prepare a written report that contains a compilation of the data required to be collected pursuant to this section. The report must include an analysis of the financial impact more stringent requirements for the collection of the sales and use taxes on electronic commerce would have on retailers in this state who are engaged in electronic commerce. The report must be submitted to the Director of the Legislative Counsel Bureau on or before February 1, 2005, for transmittal to the 73rd session of the Legislature.
6. As used in this section:
(a) “Electronic commerce” means the sale of personal property by a retailer on an Internet or network site.
(b) “Internet or network site” has the meaning ascribed to it in NRS 205.4744.
(c) “Sales tax” has the meaning ascribed to it in NRS 360B.070.
(d) “Use tax” has the meaning ascribed to it in NRS 360B.100.”.
Amend sec. 2, page 3, line 4, by deleting “2003.” and inserting:
“2003, and expires by limitation on June 30, 2005.”.
Amend the title of the bill to read as follows:
“AN ACT relating to taxation; requiring the Department of Taxation to collect and compile certain information concerning electronic commerce and prepare and submit a report of the compilation to the 73rd session of the Legislature.”.