Text: SF00546 Text: SF00548 Text: SF00500 - SF00599 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 421.60, subsection 2, paragraph m,
1 2 subparagraphs (2) and (3), Code 2001, are amended to read as
1 3 follows:
1 4 (2) The director shall abate the unpaid state sales and
1 5 use taxes and any local sales and services taxes owed by a
1 6 retailer where the retailer failed to collect the tax from the
1 7 purchaser on the charges paid for access to on-line computer
1 8 services as a result of erroneous written advice issued by the
1 9 department regarding the taxability of charges paid for access
1 10 to on-line computer services. To qualify for the abatement
1 11 under this subparagraph, the erroneous written advice shall
1 12 have been issued by the department prior to July 1, 1999, and
1 13 shall have been specially directed to the retailer by the
1 14 department.
1 15 If an abatement of unpaid state sales and use taxes and any
1 16 local sales and services taxes is granted to the retailer by
1 17 the director pursuant to this subparagraph, the department is
1 18 precluded from the collection from the purchaser of the unpaid
1 19 state sales and use taxes and any local sales and services
1 20 taxes which were abated.
1 21 (3) The director shall prepare quarterly reports
1 22 summarizing each case in which abatement of tax, interest, or
1 23 penalties was made. However, the report shall not disclose
1 24 the identity of the taxpayer. An abatement authorized by this
1 25 paragraph to a retailer shall not preclude the department from
1 26 proceeding to collect the liability from a purchaser, except
1 27 as provided in subparagraph (2).
1 28 Sec. 2. REFUNDS. Refunds of taxes, interest, or penalties
1 29 which arise from claims resulting from the amendment to
1 30 section 421.60, subsection 2, paragraph "m", subparagraphs (2)
1 31 and (3), in this Act, for sales on which the state sales and
1 32 use taxes and any local sales and services taxes were abated
1 33 pursuant to section 421.60, subsection 2, paragraph "m",
1 34 subparagraph (2), shall not be allowed unless refund claims
1 35 are filed prior to March 1, 2002.
2 1 Sec. 3. EFFECTIVE AND APPLICABILITY DATES. This Act,
2 2 being deemed of immediate importance, takes effect upon
2 3 enactment. This Act applies to state sales and use taxes and
2 4 any local sales and services taxes due on charges paid for
2 5 access to on-line computer services on or after January 1,
2 6 1996, which were abated with regard to a retailer pursuant to
2 7 section 421.60, subsection 2, paragraph "m", subparagraph (2).
2 8 EXPLANATION
2 9 This bill provides that if a retailer failed to collect
2 10 state sales and use taxes and any local sales and services
2 11 taxes from purchasers of the retailer's access to on-line
2 12 computer services because of written advice from the
2 13 department of revenue and finance and had these taxes abated,
2 14 then such taxes shall not be collected from the purchaser.
2 15 The bill also provides that if these taxes were paid then
2 16 the taxes, with any penalty or interest paid, shall be
2 17 refunded to the purchaser if a claim for refund is filed by
2 18 March 1, 2002.
2 19 The bill takes effect upon enactment and applies to taxes
2 20 that were due from charges paid for access to on-line computer
2 21 services on or after January 1, 1996.
2 22 LSB 5138SS 79
2 23 mg/pj/5
Text: SF00546 Text: SF00548 Text: SF00500 - SF00599 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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