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AL HB83
Bill
Status
2/7/2017
Primary Sponsor
Roderick Scott
Click for details
AI Summary
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Allows the Department of Revenue to initiate monthly distributions of simplified sellers use tax proceeds to counties and municipalities, replacing previous distribution methods.
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Removes the six-month deferral restriction that previously prevented eligible sellers from participating in the Simplified Use Tax Remittance Program immediately upon approval.
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Simplifies invoice language requirements for simplified sellers use tax transactions by removing mandatory inclusion of the seller's program account number on customer statements.
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Authorizes the Department of Revenue to disclose names of participating eligible sellers, their program start dates, and cease dates if applicable.
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Grants the Department authority to require sellers who do not collect sales, use, or simplified sellers use tax to report retail sales and provide customer notifications regarding uncollected taxes.
Legislative Description
Use tax, simplified sellers, procedures for collection and distribution of proceeds from out-of-state sellers, six month deferral deleted, disclosures re eligible sellers, reporting, Sec. 40-23-197.1 added; Secs. 40-2-11, 40-23-191, 40-23-193, 40-23-195 am'd.
Taxation
Last Action
Scott motion to Indefinitely Postpone adopted Voice Vote
4/6/2017