Text: SF00547 Text: SF00549 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 subparagraph (3), Code 2001, is amended to read as follows:
1 3 (3) The director shall prepare quarterly reports
1 4 summarizing each case in which abatement of tax, interest, or
1 5 penalties was made. However, the report shall not disclose
1 6 the identity of the taxpayer. An abatement authorized by this
1 7 paragraph to a retailer shall not preclude the department from
1 8 proceeding to collect the liability from a purchaser.
1 9 However, if the abatement is granted pursuant to subparagraph
1 10 (2), interest on the liability due from a purchaser shall not
1 11 be assessed.
1 12 Sec. 2. REFUNDS. Refunds of interest which arise from
1 13 claims resulting from the amendment to section 421.60,
1 14 subsection 2, paragraph "m", subparagraph (3), in this Act,
1 15 for sales on which the state sales and use taxes and any local
1 16 sales and services taxes were abated pursuant to section
1 17 421.60, subsection 2, paragraph "m", subparagraph (2), shall
1 18 not be allowed unless refund claims are filed prior to March
1 19 1, 2002.
1 20 Sec. 3. EFFECTIVE AND APPLICABILITY DATES. This Act,
1 21 being deemed of immediate importance, takes effect upon
1 22 enactment. This Act applies to state sales and use taxes and
1 23 any local sales and services taxes due on charges paid for
1 24 access to on-line computer services on or after January 1,
1 25 1996, which were abated with regard to a retailer pursuant to
1 26 section 421.60, subsection 2, paragraph "m", subparagraph (2).
1 27 EXPLANATION
1 28 This bill provides that if a retailer failed to collect
1 29 state sales and use taxes and any local sales and services
1 30 taxes from purchasers of the retailer's access to on-line
1 31 computer services because of written advice from the
1 32 department of revenue and finance and had these taxes abated,
1 33 then interest on such taxes shall not be collected from the
1 34 purchaser. However, the taxes may still be collected from the
1 35 purchaser.
2 1 The bill also provides that if interest on these taxes were
2 2 paid, then the interest paid shall be refunded to the
2 3 purchaser if a claim for refund is filed by March 1, 2002.
2 4 The bill takes effect upon enactment and applies to taxes
2 5 that were due from charges paid for access to on-line computer
2 6 services on or after January 1, 1996.
2 7 LSB 5139SS 79
2 8 mg/pj/5
Text: SF00547 Text: SF00549 Text: SF00500 - SF00599 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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