Concerning simplification of the means by which proof of eligibility for sales and use tax exemptions is established.
2022 Regular Session
Fiscal Policy & Taxes
Sales and Use Tax Simplification Task Force. For some, but not all, exemptions from state and state-collected local sales and use taxes, a person who wishes to establish the right to obtain an exemption is either explicitly required by state law or required by the department of revenue (department) as it administers and enforces state law to complete a form created by the department, which, depending on which exemption is sought, may be described as an affidavit, application, certificate, certification, declaration, or statement. The bill requires the department to examine its forms and requirements relating to their use and, to the extent feasible without impairing the proper administration of the exemptions, simplify the forms and related requirements for persons making tax-exempt purchases. Exceptions to existing statutory requirements relating to the forms are made for any simplifications made by the department. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)