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-