HB 318

In Committee

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1 Bill Summary
2 Bill Actions
3 Bill Calendar
4 Bill Text
5 Bill Documents

Bill Summary

Sponsors

Rod Scott

Session

Regular Session 2019

Title

Relating to simplified sellers use tax; to modify certain definitions; to clarify when certian taxes can or cannot be remitted; and to provide for adjustments to simplified sellers use tax. Amended code sections: 40-23-191, 40-23-192, 40-23-193, 40-23-195, 40-23-199.2

Description

This bill would clarify transactions for which simplified sellers use tax cannot be collected and remitted and clarify for which transactions state and local sales or use taxes must be remitted

This bill would provide for a one-time calculation of the combined average state and local sellers use tax rate by adding the state, average county and average municipal sellers use tax rates

A local rate adjustment would then be made to the simplified sellers use tax rate to approximate the combined average state and local sellers use tax rate

Relating to simplified sellers use tax; to modify the definition of eligible seller; to clarify transactions for which simplified sellers use tax cannot be remitted; to clarify transactions for which state and local sales or use taxes must be remitted; and to provide for an adjustment to the simplified sellers use tax rate.

Subjects

Sales and Use Tax

Bill Actions

Action Date	Chamber	Action
April 2, 2019	H	Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund