House Journal: Page 1664: Thursday, April 20, 2000
3 shall provide a written report to the general assembly
4 in January of each year subsequent to the commencement
5 of the pilot program including the results of the
6 pilot program; any additional recommendations; a
7 schedule for the implementation of a statewide uniform
8 electronic land transfer system, if appropriate; and
9 the costs associated with such implementation
10 including any identifiable ongoing costs and costs for
11 training associated with the system."
12 12. Page 17, by inserting after line 28 the
13 following:
14 "Sec. 105. Section 421.60, subsection 2, Code
15 1999, is amended by adding the following new
16 paragraph:
17 NEW PARAGRAPH. m. (1) The director may abate
18 unpaid state sales and use taxes and local sales and
19 services taxes owed by a retailer in the event that
20 the retailer failed to collect tax from the purchaser
21 as a result of erroneous written advice issued by the
22 department that was specially directed to the retailer
23 by the department and the retailer is unable to
24 collect the tax, interest, or penalties from the
25 purchaser. Before the tax, interest, and penalties
26 shall be abated on the basis of erroneous written
27 advice, the retailer must present a copy of the
28 retailer's request for written advice to the
29 department and a copy of the department's reply. The
30 department shall not maintain a position against the
31 retailer that is inconsistent with the erroneous
32 written advice, except on the basis of subsequent
33 written advice sent by the department to that
34 retailer, or a change in state or federal law, a
35 reported court case to the contrary, a contrary rule
36 adopted by the department, a change in material facts
37 or circumstances relating to the retailer, or the
38 retailer's misrepresentation or incomplete or
39 inadequate representation of material facts and
40 circumstances in requesting the written advice.
41 (2) The director shall abate the unpaid state
42 sales and use taxes and any local sales and services
43 taxes owed by a retailer where the retailer failed to
44 collect the tax from the purchaser on the charges paid
45 for access to on-line computer services as a result of
46 erroneous written advice issued by the department
47 regarding the taxability of charges paid for access to
48 on-line computer services. To qualify for the
49 abatement under this subparagraph, the erroneous
50 written advice shall have been issued by the
Page 5
1 department prior to July 1, 1999, and shall have been
© 2000 Cornell College and
League of Women Voters of Iowa
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