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SB 351 - Beginning January 1, 2022, for sellers collecting at least $250 in sales tax in the first or second month of a calendar quarter, such taxes shall be remitted on or before the last day of the succeeding month rather than on the twentieth day of the succeeding month. This act is identical to HB 1908 (2020), and is substantially similar to HB 477 (2021) and to a provision contained in SCS/HB 554 (2021). JOSH NORBERG
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