SB 18 Requires the Department of Revenue to notify sellers if there is a change in sales tax law interpretation
Sponsor: Kraus
LR Number: 0147S.03T Fiscal Notes
Committee: Ways and Means
Last Action: 7/6/2015 - Signed by Governor Journal Page: S1740-1741
Title: SCS SB 18 Calendar Position:
Effective Date: August 28, 2015
House Handler: Hoskins

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Current Bill Summary


SCS/SB 18 - This act requires the Department of Revenue to notify sellers if there has been a change in the interpretation of sales or use tax laws that modifies which items of personal property or services are taxable. Notification is only required if the modification is not one that a reasonable person would have expected based on prior laws or regulations. 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. Notification may be by mail, e-mail, or secure electronic means of direct communication. The Department is also required to update its website with information regarding modifications in sales or use tax law.

This act is similar to HB 299 (2015), HB 695 (2015), HB 1026 (2015), SB 662 (2014), and HB 2149 (2014). This act is similar to a provision in SB 15 (2015) and CCS/SCS/SB 612 (2014).

MIKE HAMMANN