HB275 Summary

• Eliminates the requirement for joint petitions for refund of sales or use taxes filed by both the taxpayer and consumer/purchaser.

• Allows a consumer/purchaser who paid sales or use tax directly to a licensed seller to file an independent petition for refund without the taxpayer's involvement.

• Permits a taxpayer to file a direct petition for refund if the taxpayer never collected the tax from the consumer/purchaser.

• Applies to sales and use taxes under Chapter 23, public utilities taxes under Chapter 21, and transient occupancy taxes under Chapter 26.

• Becomes effective immediately upon passage and approval by the Governor.