Text: S05531                            Text: S05533
Text: S05500 - S05599                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index



Senate Amendment 5532

Amendment Text

PAG LIN
  1  1    Amend House File 2563 as passed by the House as
  1  2 follows:
  1  3    #1.  Page 1, by inserting before line 1 the
  1  4 following:
  1  5    "Section 1.  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    #2.  Page 1, by inserting after line 17 the
  2  2 following:
  2  3    "Sec.    .  Section 422.52, subsection 6, paragraph
  2  4 a, Code Supplement 1999, is amended to read as
  2  5 follows:
  2  6    a.  If a purchaser fails to pay tax imposed by this
  2  7 division to the retailer required to collect the tax,
  2  8 then in addition to all of the rights, obligations,
  2  9 and remedies provided, the tax is payable by the
  2 10 purchaser directly to the department, and sections
  2 11 422.50, 422.51, 422.52, 422.54, 422.55, 422.56,
  2 12 422.57, 422.58, and 422.59 apply to the purchaser.
  2 13 For failure, the retailer and purchaser are liable,
  2 14 unless the circumstances described in section 421.60,
  2 15 subsection 2, paragraph "m", or section 422.47,
  2 16 subsection 3, paragraph "b" or "e", or subsection 4,
  2 17 paragraph "b" or "d", are applicable."
  2 18    #3.  Page 1, line 32, by striking the words "and
  2 19 applies" and inserting the following:  ".  Section 1
  2 20 of this Act, amending section 422.45, applies".
  2 21    #4.  Title page, line 1, by inserting after the
  2 22 word "Act" the following:  "relating to sales and use
  2 23 tax abatements and".
  2 24    #5.  By renumbering, redesignating, and correcting
  2 25 internal references as necessary.  
  2 26 
  2 27 
  2 28                               
  2 29 MARK SHEARER 
  2 30 
  2 31 
  2 32                               
  2 33 PATRICIA HARPER 
  2 34 HF 2563.701 78
  2 35 mg/cls
     

Text: S05531                            Text: S05533
Text: S05500 - S05599                   Text: S Index
Bills and Amendments: General Index     Bill History: General Index

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