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