Text: S05542 Text: S05544 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend the amendment, S-5473, to House File 2562, as
1 2 passed by the House, as follows:
1 3 #1. Page 1, by inserting after line 4 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, line 5, by striking the word and
2 2 figure ""Section 1." and inserting the following:
2 3 "Sec. 1A."
2 4 #3. Page 1, by inserting after line 38 the
2 5 following:
2 6 "Sec. . Section 422.45, subsection 56, Code
2 7 Supplement 1999, is amended to read as follows:
2 8 56. The gross receipts from charges paid to a
2 9 provider for access to on-line computer services. For
2 10 purposes of this subsection, "on-line computer
2 11 service" means a service that provides or enables
2 12 computer access by multiple users to the internet or
2 13 to other information made available through a computer
2 14 server."
2 15 #4. Page 2, by inserting after line 9 the
2 16 following:
2 17 "Sec. . Section 422.52, subsection 6, paragraph
2 18 a, Code Supplement 1999, is amended to read as
2 19 follows:
2 20 a. If a purchaser fails to pay tax imposed by this
2 21 division to the retailer required to collect the tax,
2 22 then in addition to all of the rights, obligations,
2 23 and remedies provided, the tax is payable by the
2 24 purchaser directly to the department, and sections
2 25 422.50, 422.51, 422.52, 422.54, 422.55, 422.56,
2 26 422.57, 422.58, and 422.59 apply to the purchaser.
2 27 For failure, the retailer and purchaser are liable,
2 28 unless the circumstances described in section 421.60,
2 29 subsection 2, paragraph "m", or section 422.47,
2 30 subsection 3, paragraph "b" or "e", or subsection 4,
2 31 paragraph "b" or "d", are applicable."
2 32 #5. Page 3, by inserting after line 10 the
2 33 following:
2 34 "# . Page 2, line 11, by striking the words "and
2 35 applies" and inserting the following: ". Sections
2 36 1A, 2, and 3 of this Act, amending sections 422.43,
2 37 422.45, by adding subsection 57, and 423.1, apply".
2 38 #6. Page 3, line 13, by inserting after the word
2 39 "established," the following: "relating to the
2 40 exemption for on-line computer services, and providing
2 41 sales and use tax abatements,".
2 42
2 43
2 44
2 45 JoANN JOHNSON
2 46 HF 2562.506 78
2 47 mg/as
Text: S05542 Text: S05544 Text: S05500 - S05599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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