HB183 Summary

• Amends Section 40-23-199 to change the amnesty period for eligible sellers from a 12-month period preceding program participation to all periods preceding October 1, 2019.

• Restructures amnesty provisions by establishing that amnesty is not available for sellers with pending audits, already-paid taxes, taxes collected by the seller, or remote use taxes owed by sellers in their capacity as buyers.

• Requires eligible sellers to maintain continuous program participation and collect, report, and remit simplified sellers use tax for at least 36 months to retain amnesty protection, absent fraud or intentional misrepresentation.

• Prohibits class action lawsuits against eligible sellers on behalf of customers seeking refunds for overpayment of simplified sellers use tax collected and remitted by the seller.

• Clarifies that simplified sellers use tax under Section 40-23-193 shall not be collected and remitted in lieu of sales and use tax collected by a licensing official under Section 40-23-104.