ON MARCH 31, 2025, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 117, AS AMENDED. AMENDMENT #1 revises the provision authorizing the information report by sellers of sales of beer, tobacco products, cigarettes, food, candy, and nonalcoholic beverages to the commissioner of revenue to, instead, require such report to include all of the following information:  The seller's name and license number.  The retailer's name, beer permit number if applicable, and sales and use tax account number.  The retailer's situs code and address, including street address, county, municipality, state, and zip code.  The general type of product sold. However, all candy, food, and nonalcoholic beverages, including bottled soft drinks, may be treated as a single type of product.  The dates each type of product was sold. However, for all candy, food, and nonalcoholic beverage sales, including bottled soft drinks, the date can reflect the last day of the period covered by the report.  The quantity of each type of product sold.  The monthly or quarterly sales total, in dollars, of each type of product sold.  If applicable, the name of the tobacco product manufacturer providing the tobacco buydown payment, the purchase date to which the tobacco buydown payment corresponds, and the amount of the tobacco buydown payment.

Statutes affected:
Introduced: 67-6-410(a)(3)(C), 67-6-410, 67-6-410(h)(5)