Modifications To Sales Tax Statutes To Address Defects
Concerning modifications to sales tax statutes in order to address certain defects and anachronisms.
2022 Regular Session
Fiscal Policy & Taxes
Statutory Revision Committee.Sections 1, 2, 3, and 4 of the bill correct incorrect cross references to sales tax filing and remittance requirements for direct pay permit holders in local sales tax statutes.Section 5 corrects an incorrect cross reference in the definition of "auction sale", which is defined to include only the sale of tangible personal property, by replacing a cross reference to a supplemental definition of sale that includes "the transaction of furnishing rooms or accommodations" with a cross reference to the more general definition of "sale".Sections 6 and 7 repeal obsolete provisions. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)