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SB 18 - This act requires the Department of Revenue to notify sellers if there has been a change in the interpretation of sales tax laws that modifies which items of personal property or services are taxable. If the Department fails to notify a seller of the change, the seller will not be liable for the additional taxes to be collected until the seller is notified. The waiver of liability shall not apply to sellers that had prior notice or who have previously remitted tax on the property or service which is the subject of the change in interpretation. The Department is also required to update its website with information regarding modifications in sales tax law. This provision is similar to SB 662 (2014), HB 2149 (2014) and to a provision in CCS/SCS/SB 612 (2014). MIKE HAMMANN
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