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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
Bill Summary

Sections 1, 2, 3, and 4 of the act 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".

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/20/2022 Signed Act PDF
    05/16/2022 Final Act PDF
    04/27/2022 Rerevised PDF
    04/26/2022 Revised PDF
    04/12/2022 Reengrossed PDF
    04/11/2022 Engrossed PDF
    03/21/2022 Introduced PDF

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details