SB 483
Modifies a provision relating to sales taxes on telecommunications services
LR Number:
Last Action:
4/17/2019 - SCS Voted Do Pass S Commerce, Consumer Protection, Energy and the Environment Committee (2412S.02C)
Journal Page:
Calendar Position:
Effective Date:
August 28, 2019

Current Bill Summary

SCS/SB 483 - This act provides that if telecommunications services that are taxable under current law are aggregated with and not separately stated from charges for telecommunications services that are not taxable under current law, the nontaxable services may be subject to tax unless the telecommunications provider can identify by reasonable and verifiable standards the portion of the charges not subject to tax, as described in the act.

The telecommunications provider shall notify the Department of Revenue of its intention to utilize standards to determine which charges are not subject to tax. The notification shall be in writing in a form to be determined by the Department.

This act is identical to a provision contained in SS/SCS/HCS/HB 220 (2019), SCS/HCS#2/HB 374 (2019), and HCS/SB 152 (2019), and is substantially similar to HCS/HB 1227 (2019).



No Amendments Found.