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).