Hold Harmless for Error in GIS Database Data
| Type | Bill |
|---|---|
| Session | 2024 Regular Session |
| Subjects |
Concerning the requirement that local taxing jurisdictions hold harmless vendors that rely on erroneous data in certain electronic systems related to sales and use tax that are managed by the department of revenue.
Bill Summary:
The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data.
The act requires the department to update the GIS database within 30 days after receipt of updated or corrected information from a local taxing jurisdiction, provide a reasonably convenient method for a local taxing jurisdiction to report an error in the GIS database data, and ensure that the jurisdictional boundaries and tax rates data is at least 95% accurate.
APPROVED by Governor April 19, 2024
EFFECTIVE April 19, 2024
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 02/16/2024 | PA1 |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 24-023 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.002 (Attachment D). | The motion passed without objection. | Vote summary |
| Refer Senate Bill 24-023, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 6-0. | Vote summary |
| Activity | Vote | Documents |
|---|
| Activity | Vote | Documents |
|---|
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/08/2024 | Third Reading | BILL |
60
AYE
0
NO
5
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 02/22/2024 | Third Reading | BILL |
35
AYE
0
NO
0
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/19/2024 | Governor | Governor Signed |
| 04/12/2024 | Governor | Sent to the Governor |
| 04/12/2024 | House | Signed by the Speaker of the House |
| 04/12/2024 | Senate | Signed by the President of the Senate |
| 04/08/2024 | House | House Third Reading Passed - No Amendments |
| 04/05/2024 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/04/2024 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 02/22/2024 | House | Introduced In House - Assigned to Finance |
| 02/22/2024 | Senate | Senate Third Reading Passed - No Amendments |
| 02/21/2024 | Senate | Senate Second Reading Passed with Amendments - Committee, Floor |
| 02/15/2024 | Senate | Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 01/30/2024 | Senate | Senate Committee on Finance Witness Testimony and/or Committee Discussion Only |
| 01/10/2024 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 04/19/2023 | 103 | Hold Harmless for Error in GIS Database Data |