This bill modifies provisions in the Sales and Use Tax Act.
This bill:
- clarifies the amnesty period during which a seller or certified service provider is not liable for failure to collect taxes due to an error by the State Tax Commission;
- clarifies requirements related to the reauthorization of certain local option sales taxes; and
- makes technical changes.
Recommended by: Revenue and Taxation Interim Committee

Statutes affected:
Introduced: 59-12-125, 59-12-302, 59-12-354, 59-12-403, 59-12-603, 59-12-703, 59-12-704, 59-12-802, 59-12-804, 59-12-1102, 59-12-1201, 59-12-1402, 59-12-1803