House Amendment 1576 PAG LIN 1 1 Amend the amendment, H=1575, to Senate File 413, as 1 2 passed by the Senate, as follows: 1 3 #1. Page 1, by inserting after line 30 the 1 4 following: 1 5 <Sec. . Section 421.60, subsection 2, paragraph 1 6 m, subparagraph (1), Code 2005, is amended by striking 1 7 the subparagraph and inserting in lieu thereof the 1 8 following: 1 9 (1) The department shall not maintain a position 1 10 against a retailer, in the event that the retailer 1 11 failed to collect the state sales or use tax or local 1 12 sales and services tax from a purchaser as a result of 1 13 erroneous written advice issued by an employee of the 1 14 department specially directed to the retailer by the 1 15 department that is inconsistent with the erroneous 1 16 written advice, except on the basis of subsequent 1 17 written advice sent by the department to that 1 18 retailer, or a change in state or federal law, a 1 19 reported court case to the contrary, a contrary rule 1 20 adopted by the department, a change in material facts 1 21 or circumstances relating to the retailer, or the 1 22 retailer's misrepresentation or incomplete or 1 23 inadequate representation of material facts and 1 24 circumstances in requesting the written advice. Any 1 25 tax, interest, or penalty that is assessed by the 1 26 department which is contrary to the erroneous written 1 27 advice issued by the department shall be abated upon 1 28 the retailer presenting a copy of the retailer's 1 29 request for written advice to the department and a 1 30 copy of the department's reply. For purposes of this 1 31 subparagraph, "written advice" includes a notice of 1 32 assessment issued by the department to the retailer 1 33 and all related documents, including the department's 1 34 report setting forth the basis for the assessment.> 1 35 1 36 1 37 1 38 J. K. VAN FOSSEN of Scott 1 39 SF 413.201 81 1 40 mg/sh/4574 1 41 1 42 1 43 1 44 1 45 1 46 1 47 1 48 1 49 1 50 -1-