HB83 Alabama 2017 Session

Sponsors

Session

Regular Session 2017

Title

Use tax, simplified sellers, procedures for collection and distribution of proceeds from out-of-state sellers, six month deferral deleted, disclosures re eligible sellers, reporting, Sec. 40-23-197.1 added; Secs. 40-2-11, 40-23-191, 40-23-193, 40-23-195 am'd.

Description

<p class="bill_description"> This bill allows monthly distributions of simplified sellers use tax to local governments</p><p class="bill_description"> This bill removes the six month deferral restriction for eligible sellers and simplifies the required invoice language on simplified sellers use tax transactions. This bill allows for disclosure of the names of eligible sellers that are participating within the program, as well as their start date, and if applicable, the cease date of participation. This bill provides that the department may require reporting of retail sales and customer notifications when the seller does not collect sales, use, or simplified sellers use tax</p><p class="bill_entitled_an_act"> To add Section 40-23-197.1, Code of Alabama 1975, relating to simplified sellers use tax; to allow monthly distributions to local governments; to amend Sections 40-2-11, 40-23-191, 40-23-193, and 40-23-195, Code of Alabama 1975, relating to simplified sellers use tax; to require reporting of retail sales and customer notifications; to remove the six month deferral restriction on eligible sellers; to modify the requirements of the invoice language for simplified sellers use transactions; to allow disclosure of participating eligible seller names and start dates and cease dates. </p>

Subjects

Taxation