SB153 Summary

• Grants amnesty to eligible sellers participating in the simplified sellers use tax program for uncollected remote use tax on all sales made prior to October 1, 2019.

• Amnesty precludes assessment of uncollected simplified sellers use tax plus penalties and interest for the period prior to October 1, 2019, provided the seller continues participation and remits taxes for at least 36 months.

• Amnesty is unavailable to sellers with pending audits, for taxes already paid to the state, for taxes collected by the seller, or in cases involving fraud or intentional misrepresentation by the eligible seller.

• Prohibits class action lawsuits against eligible sellers in state courts on behalf of customers for overpayments of simplified sellers use tax collected and remitted.

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