HB 759 Modifies provisions relating to sales tax refund claims

Current Bill Summary

- Prepared by Senate Research -

HCS/HB 759 - This act provides that for a sales tax refund to be offset by the Department of Revenue, the assessment of an offset must no longer be subject to an appeal.

Currently, if a vendor fails to provide a purchaser with an assignment of rights within 60 days, the requirement of such for a refund will be waived. This act reduced the time period to 30 days. The act also removes provisions allowing a seller to object to a sales tax refund.

This act is similar to HB 2218 (2014), a provision in HCS/SB 584 (2014), and a provision in CCS/HCS/SS/SB 860 (2014).


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