Senate
Study
Bill
3224
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
BOLKCOM)
A
BILL
FOR
An
Act
relating
to
the
administration
of
the
sales
and
use
1
taxes
under
the
streamlined
sales
tax
agreement
and
2
including
effective
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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_____
Section
1.
Section
321.105A,
subsection
2,
paragraph
a,
1
unnumbered
paragraph
1,
Code
Supplement
2009,
is
amended
to
2
read
as
follows:
3
For
purposes
of
this
subsection,
“purchase
price”
applies
to
4
the
measure
subject
to
the
fee
for
new
registration.
“Purchase
5
price”
shall
be
determined
in
the
same
manner
as
“sales
price”
6
is
determined
for
purposes
of
computing
the
tax
imposed
upon
7
the
sales
price
of
tangible
personal
property
under
chapter
8
423,
pursuant
to
the
definition
of
sales
price
in
section
9
423.1
,
subsection
47
,
subject
to
the
following
exemptions:
10
Sec.
2.
Section
423.1,
Code
2009,
is
amended
by
adding
the
11
following
new
subsection:
12
NEW
SUBSECTION
.
0A.
“Affiliate”
means
any
entity
to
which
13
any
of
the
following
applies:
14
a.
Directly,
indirectly,
or
constructively
controls
another
15
entity.
16
b.
Is
directly,
indirectly,
or
constructively
controlled
by
17
another
entity.
18
c.
Is
subject
to
the
control
of
a
common
entity.
A
common
19
entity
is
one
which
owns
directly
or
individually
more
than
ten
20
percent
of
the
voting
securities
of
the
entity.
21
Sec.
3.
Section
423.1,
subsections
27,
28,
and
29,
Code
22
2009,
are
amended
to
read
as
follows:
23
27.
“Model
1
seller”
is
a
seller
registered
under
the
24
agreement
that
has
selected
a
certified
service
provider
as
its
25
agent
to
perform
all
the
seller’s
sales
and
use
tax
functions,
26
other
than
the
seller’s
obligation
to
remit
tax
on
its
own
27
purchases.
28
28.
“Model
2
seller”
is
a
seller
registered
under
the
29
agreement
that
has
selected
a
certified
automated
system
to
30
perform
part
of
its
sales
and
use
tax
functions,
but
retains
31
responsibility
for
remitting
the
tax.
32
29.
“Model
3
seller”
is
a
seller
registered
under
the
33
agreement
that
has
sales
in
at
least
five
member
states,
34
has
total
annual
sales
revenue
of
at
least
five
hundred
35
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_____
million
dollars,
has
a
proprietary
system
that
calculates
the
1
amount
of
tax
due
each
jurisdiction,
and
has
entered
into
a
2
performance
agreement
with
the
member
states
that
establishes
3
a
tax
performance
standard
for
the
seller.
As
used
in
this
4
definition,
a
“seller”
includes
an
affiliated
group
of
sellers
5
using
the
same
proprietary
system.
6
Sec.
4.
Section
423.1,
Code
2009,
is
amended
by
adding
the
7
following
new
subsection:
8
NEW
SUBSECTION
.
29A.
“Model
4
seller”
is
a
seller
9
registered
under
the
agreement
that
is
not
a
model
1,
model
2,
10
or
model
3
seller.
11
Sec.
5.
Section
423.1,
subsection
47,
paragraph
a,
12
subparagraph
(6),
Code
2009,
is
amended
by
striking
the
13
subparagraph.
14
Sec.
6.
Section
423.1,
subsection
47,
paragraph
c,
Code
15
2009,
is
amended
to
read
as
follows:
16
c.
The
sales
price
does
not
include
and
the
sales
tax
shall
17
not
apply
to
amounts
received
for
charges
included
in
paragraph
18
“a”
,
subparagraphs
(3)
through
(7)
(6)
,
if
they
are
separately
19
contracted
for,
separately
stated
on
the
invoice,
billing,
20
or
similar
document
given
to
the
purchaser,
and
the
amounts
21
represent
charges
which
are
not
the
sales
price
of
a
taxable
22
sale
or
of
the
furnishing
of
a
taxable
service.
23
Sec.
7.
Section
423.1,
Code
2009,
is
amended
by
adding
the
24
following
new
subsections:
25
NEW
SUBSECTION
.
52A.
“State
agency”
means
an
authority,
26
board,
commission,
department,
instrumentality,
or
other
27
administrative
office
or
unit
of
this
state,
or
any
other
state
28
entity
reported
in
the
Iowa
comprehensive
annual
financial
29
report,
including
public
institutions
of
higher
education.
30
NEW
SUBSECTION
.
62.
“Voting
security”
means
a
security
to
31
which
any
of
the
following
applies:
32
a.
Confers
upon
the
holder
the
right
to
vote
for
the
33
election
of
members
of
the
board
of
directors
or
similar
34
governing
body
of
the
entity.
35
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b.
Is
convertible
into,
or
entitles
the
holder
to
receive
1
upon
its
exercise,
a
security
that
confers
such
a
right
to
2
vote.
3
c.
Is
a
general
partnership
interest.
4
Sec.
8.
Section
423.2,
subsection
1,
paragraph
a,
Code
2009,
5
is
amended
to
read
as
follows:
6
a.
For
the
purposes
of
this
subchapter,
sales
of
the
7
following
services
are
treated
as
if
they
were
sales
of
8
tangible
personal
property:
9
(1)
Sales
of
engraving,
photography,
retouching,
printing,
10
and
binding
services.
11
(2)
Sales
of
vulcanizing,
recapping,
and
retreading
12
services.
13
(3)
Sales
of
prepaid
telephone
calling
cards
and
14
prepaid
services
that
use
an
authorization
numbers
code
.
15
(4)
Sales
of
optional
service
or
warranty
contracts,
except
16
residential
service
contracts
regulated
under
chapter
523C,
17
which
provide
for
the
furnishing
of
labor
and
materials
and
18
require
the
furnishing
of
any
taxable
service
enumerated
under
19
this
section.
The
sales
price
is
subject
to
tax
even
if
some
of
20
the
services
furnished
are
not
enumerated
under
this
section.
21
Additional
sales,
services,
or
use
taxes
shall
not
be
levied
22
on
services,
parts,
or
labor
provided
under
optional
service
23
or
warranty
contracts
which
are
subject
to
tax
under
this
24
subsection.
25
If
the
optional
service
or
warranty
contract
is
a
computer
26
software
maintenance
or
support
service
contract
and
there
is
27
no
separately
stated
fee
for
the
taxable
personal
property
28
or
for
the
nontaxable
service,
the
tax
imposed
by
this
29
subsection
shall
be
imposed
on
fifty
percent
of
the
sales
price
30
from
the
sale
of
such
contract.
If
the
contract
provides
for
31
technical
support
services
only,
no
tax
shall
be
imposed
under
32
this
subsection
.
The
provisions
of
this
subparagraph
(4)
also
33
apply
to
the
use
tax.
34
(5)
Sales
of
optional
service
or
warranty
contracts
for
35
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computer
software
maintenance
or
support
services.
1
(a)
If
a
service
or
warranty
contract
does
not
specify
a
fee
2
amount
for
nontaxable
services
or
taxable
personal
property,
3
the
tax
imposed
pursuant
to
this
section
shall
be
imposed
upon
4
an
amount
equal
to
one-half
of
the
sales
price
of
the
contract.
5
(b)
If
a
service
or
warranty
contract
provides
only
for
6
technical
support
services,
no
tax
shall
be
imposed
pursuant
to
7
this
section.
8
(6)
Subparagraphs
(4)
and
(5)
shall
also
apply
to
the
use
9
tax
imposed
under
section
423.5.
10
Sec.
9.
Section
423.2,
subsection
10,
Code
2009,
is
amended
11
to
read
as
follows:
12
10.
a.
Any
person
or
that
person’s
affiliate,
which
is
13
a
retailer
in
this
state
or
a
retailer
maintaining
a
place
14
of
business
in
this
state
under
this
chapter,
that
enters
into
15
a
contract
with
an
agency
of
this
state
must
register,
collect,
16
and
remit
Iowa
sales
tax
under
this
chapter
on
all
sales
of
17
tangible
personal
property
and
enumerated
services.
18
b.
Every
bid
submitted
and
each
contract
executed
by
a
19
state
agency
shall
contain
a
certification
by
the
bidder
or
20
contractor
stating
that
the
bidder
or
contractor
is
registered
21
with
the
department
and
will
collect
and
remit
Iowa
sales
tax
22
due
under
this
chapter.
In
the
certification,
the
bidder
or
23
contractor
shall
also
acknowledge
that
the
state
agency
may
24
declare
the
contract
or
bid
void
if
the
certification
is
false.
25
Fraudulent
certification,
by
act
or
omission,
may
result
in
26
the
state
agency
or
its
representative
filing
for
damages
for
27
breach
of
contract.
28
For
the
purposes
of
this
subsection
,
the
following
29
definitions
apply:
30
a.
“Affiliate”
means
any
entity
to
which
any
of
the
31
following
applies:
32
(1)
Directly,
indirectly,
or
constructively
controls
33
another
entity.
34
(2)
Is
directly,
indirectly,
or
constructively
controlled
35
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by
another
entity.
1
(3)
Is
subject
to
the
control
of
a
common
entity.
A
common
2
entity
is
one
which
owns
directly
or
individually
more
than
ten
3
percent
of
the
voting
securities
of
the
entity.
4
b.
“State
agency”
means
an
authority,
board,
commission,
5
department,
instrumentality,
or
other
administrative
office
or
6
unit
of
this
state,
or
any
other
state
entity
reported
in
the
7
Iowa
comprehensive
annual
financial
report,
including
public
8
institutions
of
higher
education.
9
c.
“Voting
security”
means
a
security
to
which
any
of
the
10
following
applies:
11
(1)
Confers
upon
the
holder
the
right
to
vote
for
the
12
election
of
members
of
the
board
of
directors
or
similar
13
governing
body
of
the
entity.
14
(2)
Is
convertible
into,
or
entitles
the
holder
to
receive
15
upon
its
exercise,
a
security
that
confers
such
a
right
to
16
vote.
17
(3)
Is
a
general
partnership
interest.
18
Sec.
10.
Section
423.5,
subsection
8,
Code
2009,
is
amended
19
to
read
as
follows:
20
8.
Any
person
or
that
person’s
affiliate,
which
is
a
21
retailer
in
this
state
or
a
retailer
maintaining
a
place
22
of
business
in
this
state
under
this
chapter,
that
enters
23
into
a
contract
with
an
agency
of
this
state
must
register,
24
collect,
and
remit
Iowa
use
tax
under
this
chapter
on
all
sales
25
of
tangible
personal
property
and
enumerated
services.
Every
26
bid
submitted
and
each
contract
executed
by
a
state
agency
27
shall
contain
a
certification
by
the
bidder
or
contractor
28
stating
that
the
bidder
or
contractor
is
registered
with
the
29
department
and
will
collect
and
remit
Iowa
use
tax
due
under
30
this
chapter.
In
the
certification,
the
bidder
or
contractor
31
shall
also
acknowledge
that
the
state
agency
may
declare
the
32
contract
or
bid
void
if
the
certification
is
false.
Fraudulent
33
certification,
by
act
or
omission,
may
result
in
the
state
34
agency
or
its
representative
filing
for
damages
for
breach
of
35
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contract.
1
For
the
purposes
of
this
subsection
,
“affiliate”
,
“state
2
agency”
,
and
“voting
security”
mean
the
same
as
defined
in
3
section
423.2,
subsection
10
.
4
Sec.
11.
Section
423.46,
Code
2009,
is
amended
to
read
as
5
follows:
6
423.46
Rate
and
base
changes
——
liability
for
failure
to
7
collect
.
8
1.
The
department
shall
make
a
reasonable
effort
to
provide
9
sellers
with
as
much
advance
notice
as
practicable
of
a
rate
10
change
and
to
notify
sellers
of
legislative
changes
in
the
tax
11
base
and
amendments
to
sales
and
use
tax
rules.
Failure
of
a
12
seller
to
receive
notice
or
failure
of
this
state
to
provide
13
notice
or
limit
the
effective
date
of
a
rate
change
shall
not
14
relieve
the
seller
of
its
obligation
to
collect
sales
or
use
15
taxes
for
this
state
Except
as
provided
in
subsection
2,
a
16
seller
shall
not
be
relieved
of
the
obligation
to
collect
sales
17
or
use
taxes
for
this
state
by
either
a
failure
to
receive
such
18
notice
or
by
a
failure
of
the
state
to
provide
notice
.
19
2.
A
seller
will
be
relieved
of
liability
for
failing
to
20
collect
sales
or
use
taxes
for
this
state
at
the
new
rate
under
21
all
of
the
following
conditions
and
to
the
following
extent:
22
a.
The
department,
after
the
enactment
of
a
rate
change,
23
fails
to
make
a
reasonable
effort
pursuant
to
subsection
1
to
24
notify
sellers
at
least
thirty
days
before
the
rate
change
25
takes
effect.
26
b.
The
seller
continues
to
collect
sales
or
use
taxes
at
the
27
rate
in
effect
immediately
prior
to
the
rate
change.
28
c.
The
erroneous
collection
described
in
paragraph
“b”
does
29
not
continue
for
more
than
thirty
days
after
the
effective
date
30
of
the
rate
change.
31
3.
The
relief
from
the
obligation
to
collect
sales
or
use
32
taxes
described
in
subsection
2
shall
not
apply
if
a
seller
33
knowingly
or
fraudulently
fails
to
collect
tax
at
the
new
rate
34
or
if
a
seller
has
solicited
purchasers
on
the
basis
of
the
35
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rate
in
effect
immediately
prior
to
the
rate
change.
1
Sec.
12.
Section
423.48,
subsection
2,
Code
2009,
is
amended
2
by
adding
the
following
new
paragraph:
3
NEW
PARAGRAPH
.
h.
Upon
the
registration
of
a
seller,
4
the
department
shall
provide
to
the
seller
information
5
regarding
the
options
available
for
the
filing
of
returns
and
6
remittances.
Such
information
shall
include
information
on
7
the
requirements
of
filing
simplified
electronic
returns
and
8
remittances.
9
Sec.
13.
Section
423.48,
subsection
3,
Code
2009,
is
amended
10
by
adding
the
following
new
paragraph:
11
NEW
PARAGRAPH
.
d.
A
model
2,
model
3,
or
model
4
seller
12
making
no
sales
sourced
in
the
state
in
the
preceding
twelve
13
months
may
elect
to
be
registered
in
the
state
as
a
seller
that
14
anticipates
making
no
sales
sourced
in
the
state.
Making
such
15
an
election
shall
not
relieve
the
seller
of
the
obligation
to
16
collect
and
remit
sales
or
use
taxes
on
sales
sourced
in
the
17
state.
18
Sec.
14.
Section
423.48,
Code
2009,
is
amended
by
adding
the
19
following
new
subsection:
20
NEW
SUBSECTION
.
4.
The
provisions
of
this
section
shall
not
21
be
construed
to
relieve
a
seller
of
the
obligation
to
register
22
in
the
state
if
required
to
do
so,
and
to
collect
and
remit
23
sales
or
use
taxes
for
at
least
thirty-six
months
or
to
meet
24
any
other
requirements
necessary
for
amnesty
in
Iowa
under
the
25
terms
of
an
agreement
as
provided
in
section
423.54.
26
Sec.
15.
Section
423.49,
Code
2009,
is
amended
by
striking
27
the
section
and
inserting
in
lieu
thereof
the
following:
28
423.49
Return
requirements
——
electronic
filing.
29
1.
Except
as
provided
in
subsection
7,
all
sellers
30
registered
under
the
agreement
shall
file
a
single
return
per
31
month
for
the
state
and
all
taxing
jurisdictions
within
this
32
state.
33
2.
The
director
shall
by
rule
determine
the
date
on
which
34
returns
shall
be
filed.
The
date
shall
not
be
earlier
than
the
35
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twentieth
day
of
the
following
month.
1
3.
The
department
shall
provide
to
all
registered
and
2
unregistered
sellers,
except
sellers
of
products
qualifying
for
3
exclusion
from
the
provisions
of
section
308
of
the
agreement,
4
a
simplified
return
that
can
be
filed
electronically.
5
a.
The
simplified
return
shall
be
provided
in
a
form
6
approved
by
the
governing
board
and
shall
not
contain
a
field
7
unless
that
field
has
been
approved
by
the
governing
board.
8
b.
The
simplified
return
shall
contain
two
parts.
The
9
first
part
shall
contain
information
relating
to
remittances
10
and
allocations.
The
second
part
shall
contain
information
11
relating
to
exempt
sales.
12
c.
The
department
shall
notify
the
governing
board
if
13
the
submission
of
the
second
part
of
the
return
is
no
longer
14
necessary.
15
d.
The
department
shall
not
require
a
model
4
seller
to
16
submit
the
second
part
of
the
simplified
return
but
may
provide
17
for
another
means
of
collecting
the
information
contained
in
18
the
second
part
of
the
return
as
described
in
subsection
4,
19
paragraph
“e”
.
20
4.
a.
A
certified
service
provider
shall
file
a
simplified
21
return
electronically
on
behalf
of
a
model
1
seller
and
shall
22
file
audit
reports
for
the
seller
as
provided
for
in
article
V
23
of
the
rules
and
procedures
of
the
agreement.
24
b.
A
certified
service
provider
shall
file
the
first
part
of
25
the
simplified
return,
as
described
in
subsection
3,
once
per
26
month,
as
required
pursuant
to
subsection
1.
27
c.
A
model
1
seller
may
file
both
the
first
and
second
parts
28
of
the
simplified
return.
Model
1
sellers
filing
both
parts
29
shall
also
file
audit
reports
as
described
in
paragraph
“a”
.
30
d.
A
model
4
seller
may
elect
to
file
a
simplified
return.
31
Model
4
sellers
electing
to
do
so
shall
file
the
first
part
of
32
the
return
each
month.
33
e.
A
model
4
seller
required
to
register
in
the
state
may
34
submit
the
information
collected
in
the
second
part
of
the
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return
in
one
of
the
following
ways:
1
(1)
By
filing
monthly
both
the
first
and
second
parts
2
electronically
on
a
simplified
return
as
described
in
3
subsection
3.
4
(2)
By
filing
the
second
part
together
with
the
required
5
December
filing
of
the
first
part.
A
seller
filing
the
second
6
part
of
a
return
pursuant
to
this
subparagraph
shall
include
7
information
for
all
months
of
that
calendar
year
and
shall
8
report
the
information
in
an
annual
rather
than
a
monthly
9
fashion.
10
(3)
The
department
shall
notify
the
governing
board
prior
to
11
requiring
the
submission
of
the
second
part
of
the
simplified
12
return
pursuant
to
this
paragraph
“e”
.
13
5.
The
department
shall
adopt
rules
for
the
filing
of
14
returns
by
a
model
4
seller
electing
not
to
file
a
simplified
15
return
pursuant
to
this
section.
16
6.
A
seller
which
has
previously
elected
to
file
a
17
simplified
return
shall
provide
at
least
three
months’
notice
18
of
an
intent
to
discontinue
the
filing
of
such
returns.
19
7.
a.
A
seller
making
the
election
under
section
423.48,
20
subsection
2,
paragraph
“h”
,
is
exempt
from
the
requirements
of
21
this
section
and
shall
not
be
required
to
file
a
return.
22
b.
The
exemption
allowed
under
paragraph
“a”
is
only
23
applicable
as
long
as
a
seller
makes
no
taxable
sales
in
this
24
state.
If
a
seller
makes
a
taxable
sale
in
this
state,
the
25
seller
shall
file
a
return
the
month
after
such
a
sale
is
made.
26
8.
A
seller
may
file
a
return
for
more
than
one
legal
entity
27
at
the
same
time
only
if
such
entities
are
affiliated.
28
9.
The
department
shall
adopt
a
standardized
process
for
the
29
transmission
and
receipt
of
returns
and
related
information.
30
The
adoption
of
a
procedure
pursuant
to
this
subsection
is
31
subject
to
the
approval
of
the
governing
board.
32
10.
a.
The
department
shall
notify
a
seller
registered
33
under
the
agreement
that
has
no
obligation
to
register
in
34
this
state
of
a
failure
to
file
a
return
required
under
this
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section
and
allow
the
seller
at
least
thirty
days
after
such
1
notification
to
file
the
return.
2
b.
A
liability
amount
may
be
established
for
an
assessment
3
of
taxes
based
solely
on
a
seller’s
failure
to
timely
file
4
a
return
if
such
seller
has
a
history
of
nonfiling
or
late
5
filing.
6
Sec.
16.
Section
423.50,
Code
2009,
is
amended
by
adding
the
7
following
new
subsection:
8
NEW
SUBSECTION
.
5.
The
department
shall
adopt
a
9
standardized
process
for
the
remittance
of
tax
payments.
The
10
procedure
shall
have
the
capability
of
processing
multiple
11
payments
and
simplified
returns
by
affiliated
entities,
12
certified
service
providers,
or
tax
preparers.
The
process
13
adopted
pursuant
to
this
subsection
is
subject
to
the
approval
14
of
the
governing
board.
15
Sec.
17.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
16
of
immediate
importance,
takes
effect
upon
enactment.
17
EXPLANATION
18
This
bill
relates
to
the
administration
of
the
sales
and
use
19
taxes
under
the
streamlined
sales
tax
agreement.
20
Iowa
is
a
member
of
the
streamlined
sales
and
use
tax
21
agreement
which
is
an
effort
to
administer
state
sales
and
22
use
taxes
in
all
participating
states
according
to
the
same
23
simplified
system.
Under
the
agreement,
Iowa
must
periodically
24
make
changes
in
the
administration
of
the
sales
and
use
taxes
25
in
order
to
remain
in
compliance.
The
bill
makes
changes
26
to
a
number
of
provisions
in
the
uniform
sales
and
use
tax
27
administration
Act
in
Code
chapter
423,
subchapter
IV,
to
more
28
closely
conform
to
the
terms
of
the
agreement.
29
The
bill
specifies
references
to
the
registration
of
model
30
sellers
under
the
agreement
and
moves
certain
definitions
from
31
one
section
of
the
Code
to
another.
32
The
bill
removes
certain
“bundling”
language
from
the
33
definition
of
sales
price
in
Code
section
423.1.
34
The
bill
amends
Code
section
423.2
by
changing
references
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to
“prepaid
calling
cards”
to
“prepaid
calling
services”
and
1
clarifies
certain
language
relating
to
service
and
warranty
2
contracts.
3
The
bill
requires
the
department
of
revenue
to
make
4
reasonable
efforts
to
notify
sellers
after
sales
tax
rate
5
changes
and
provides
a
safe
harbor
under
certain
circumstances
6
to
sellers
who
do
not
receive
such
notice.
7
The
bill
clarifies
that
the
changes
made
in
the
bill
do
not
8
affect
a
seller’s
obligation
to
register
in
the
state
or
to
9
meet
certain
requirements
for
amnesty
under
the
agreement.
10
The
bill
allows
certain
sellers
to
register
in
the
state
as
11
sellers
who
do
not
anticipate
making
any
sales
here.
12
The
bill
provides
for
the
electronic
filing
of
simplified
13
returns
and
remittances,
in
accordance
with
the
terms
of
the
14
agreement.
15
The
bill
eliminates
the
requirement
in
Code
section
423.49
16
that
a
remote
seller
file
a
return
in
the
following
month
if
it
17
accumulates
more
than
$1,000
of
state
and
local
sales
taxes
in
18
the
preceding
month.
19
The
bill
directs
the
department
to
adopt
a
standardized
20
process
for
the
remittance
of
sales
tax
payments.
21
The
bill
takes
effect
upon
enactment.
22
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