SB 33 Summary

• Extends tire fee remittance deadline from 30 days after the end of each calendar quarter to the last day of the calendar month following the quarter

• Reduces the seller retention allowance for collection expenses from $900 per quarter to $600 per quarter, while maintaining the five percent cap on amounts retained

• Clarifies that the department may only require sellers to provide information about tires subject to the tax on forms prescribed for remittance

• Amendments apply to tire fee returns due after the end of the first calendar quarter following the effective date

• Act takes effect immediately upon enactment