SB63 Summary

• Eliminates the requirement for jointly filed petitions for refund of sales, use, public utilities, and transient occupancy taxes between taxpayers and consumers/purchasers.

• Allows consumers/purchasers who paid tax directly to a licensed seller to file direct petitions for refund without the taxpayer's participation.

• Permits taxpayers to file direct petitions for refund if they never collected the tax from the consumer/purchaser, or if the tax was credited or repaid to the consumer/purchaser.

• Amends Section 40-2A-3 to update the definition of "Petition for Refund" to reflect the consumer/purchaser as a potential filer.

• Takes effect immediately upon passage and approval by the Governor.