SALES TAX MAPPING

This act requires the Department of Revenue to create and maintain a mapping feature on its website that displays certain sales tax information of political subdivisions in the state, as described in the act.

Political subdivisions shall submit mapping and geographic data to the Department by April 1, 2019, and shall certify the accuracy of such data by affidavit.

The Department shall implement the mapping feature by July 1, 2019. (Section 32.310)

INTEREST ON INCOME TAX REFUNDS

Beginning July 1, 2019, this act requires interest on overpayments of income taxes to be calculated in the same manner as interest on underpayments. (Section 32.069)

Beginning July 1, 2019, this act also repeals a provision prohibiting the payment of interest on overpayments of income taxes if such interest is less than one dollar. (Section 143.811)

These provisions are substantially similar to HB 2165 (2018) and HB 2314 (2018).

JOSHUA NORBERG