Text: S05523 Text: S05525 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2205, as amended, passed, and
1 2 reprinted by the House, as follows:
1 3 #1. Page 17, by inserting after line 28 the
1 4 following:
1 5 "Sec. 105. Section 421.60, subsection 2, Code
1 6 1999, is amended by adding the following new
1 7 paragraph:
1 8 NEW PARAGRAPH. m. (1) The director may abate
1 9 unpaid state sales and use taxes and local sales and
1 10 services taxes owed by a retailer in the event that
1 11 the retailer failed to collect tax from the purchaser
1 12 as a result of erroneous written advice issued by the
1 13 department that was specially directed to the retailer
1 14 by the department and the retailer is unable to
1 15 collect the tax, interest, or penalties from the
1 16 purchaser. Before the tax, interest, and penalties
1 17 shall be abated on the basis of erroneous written
1 18 advice, the retailer must present a copy of the
1 19 retailer's request for written advice to the
1 20 department and a copy of the department's reply. The
1 21 department shall not maintain a position against the
1 22 retailer that is inconsistent with the erroneous
1 23 written advice, except on the basis of subsequent
1 24 written advice sent by the department to that
1 25 retailer, or a change in state or federal law, a
1 26 reported court case to the contrary, a contrary rule
1 27 adopted by the department, a change in material facts
1 28 or circumstances relating to the retailer, or the
1 29 retailer's misrepresentation or incomplete or
1 30 inadequate representation of material facts and
1 31 circumstances in requesting the written advice.
1 32 (2) The director shall abate the unpaid state
1 33 sales and use taxes and any local sales and services
1 34 taxes owed by a retailer where the retailer failed to
1 35 collect the tax from the purchaser on the charges paid
1 36 for access to on-line computer services as a result of
1 37 erroneous written advice issued by the department
1 38 regarding the taxability of charges paid for access to
1 39 on-line computer services. To qualify for the
1 40 abatement under this subparagraph, the erroneous
1 41 written advice shall have been issued by the
1 42 department prior to July 1, 1999, and shall have been
1 43 specially directed to the retailer by the department.
1 44 (3) The director shall prepare quarterly reports
1 45 summarizing each case in which abatement of tax,
1 46 interest, or penalties was made. However, the report
1 47 shall not disclose the identity of the taxpayer. An
1 48 abatement authorized by this paragraph to a retailer
1 49 shall not preclude the department from proceeding to
1 50 collect the liability from a purchaser.
2 1 Sec. 106. Section 422.45, subsection 56, Code
2 2 Supplement 1999, is amended to read as follows:
2 3 56. The gross receipts from charges paid to a
2 4 provider for access to on-line computer services. For
2 5 purposes of this subsection, "on-line computer
2 6 service" means a service that provides or enables
2 7 computer access by multiple users to the internet or
2 8 to other information made available through a computer
2 9 server."
2 10 #2. Page 17, by inserting after line 29 the
2 11 following:
2 12 "Sec. . EFFECTIVE DATE. Sections 105 and 106
2 13 of this Act, being deemed of immediate importance,
2 14 take effect upon enactment."
2 15 #3. Title page, line 3, by inserting after the
2 16 word "records" the following: ", relating to sales
2 17 and use tax exemption for access to electronic
2 18 commerce,".
2 19
2 20
2 21
2 22 JoANN JOHNSON
2 23 HF 2205.708 78
2 24 mg/cls
Text: S05523 Text: S05525 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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