Sections 1, 2, 3, and 4 of the act correct incorrect cross references to sales tax filing and remittance requirements for direct pay permit holders in local sales tax statutes.
Section 5 corrects an incorrect cross reference in the definition of "auction sale", which is defined to include only the sale of tangible personal property, by replacing a cross reference to a supplemental definition of sale that includes "the transaction of furnishing rooms or accommodations" with a cross reference to the more general definition of "sale".
(Note: This summary applies to this bill as enacted.)

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Statutes affected:
Introduced (03/21/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724
Engrossed (04/11/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724
Reengrossed (04/12/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724
Revised (04/26/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724
Rerevised (04/27/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724
Final Act (05/09/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724
Signed Act (05/23/2022): 29-2-106, 30-20-604.5, 32-9-119, 32-13-110, 39-26-102, 39-26-105, 39-26-724