1E Relating to taxation

ARTICLE 1 - INCOME AND FRANCHISE TAXES

Modifying the determination of debt under the revenue recapture act; requiring birth dates to be included in income tax returns; modifying withholding statement requirements by electronic means provisions; clarifying regulated investment companies requirement to file reports with the commissioner of revenue; prescribing penalties for partnership of S corporation filing with an incorrect tax identification number; clarifying penalties for excessive property tax refunds; requiring tax preparers identification numbers; clarifying a work opportunity credit provision; modifying the bovine testing credit; modifying the inflation adjustment for the dependent care credit and working family credit; modifying the inflation adjustment for the alternative minimum tax on preference items; modifying the definition of dependent for property tax refund purposes; modifying the determination of estate tax; providing for pollution control facilities amortization transition

ARTICLE 2 - SALES AND USE TAXES

Modifying provisions relating to bad debt loss; providing for the computation of interest for border city zone refunds; clarifying provisions relating to the penalty for failure to properly complete sales and use tax returns; prescribing a penalty for failure to report liquor sales; including the furnishing of telecommunication services by a hotel, rooming house, resort, campground or trailer camp under the definition of sale; including pest control services in the definition of sale; including ring tones in the definition of sale and clarifying the definition of telecommunication services to include air to ground radiotelephone services, mobile telecommunication service, postpaid calling service, prepaid wireless calling service and private communication services; providing for bundled transactions as a retail sale, exception; clarifying the definition of delivery charges relating to sales price; providing for sales price to include consideration received by the seller from third parties under certain conditions; eliminating prepaid calling cards from the definition of tangible personal property; clarifying the definition of telecommunication services; defining bundled transaction, ancillary services, conference bridging service, detailed telecommunications billing service, directory assistance, vertical service, voice mail service, ring tone and fur clothing for sales tax purposes; exempting kidney dialysis equipment from the sales tax; clarifying the imposition of tax on the use of personal tangible property for bundled transactions; clarifying procedures for seller burden of proof liability for nontaxable retail sales; clarifying the definition of prepaid calling service; defining prepaid wireless calling service; providing for the sale on ancillary service to be sourced to the customer place of primary use; including breast pumps in the definition of baby products for sales tax exemption purposes; clarifying the business sales tax exemption for advertising and packing materials and telecommunications, cable television and direct satellite equipment; modifying exemption requirements for materials consumed in agricultural production; authorizing an entity containing both a hospital and nonprofit unit to claim sales tax exemption under certain conditions; exempting private communication service for the state lottery from the sales tax; modifying provisions relating to tax exempt certificates; requiring liquor sellers to file an annual informational report annually by a certain date; clarifying the definition of sales price for interstate motor carriers as retailers; clarifying the sales tax on motor vehicle exemption on vehicles purchased by dealers or lessors; requiring furriers to file annual tax returns; repealing provisions relating to special fur clothing tax, prepaid telephone cars, multiple points of use and property brought into the state by nonresidents

ARTICLE 3 - SPECIAL TAXES

Modifying joint underwriting associations deficit assessments; clarifying a premium tax provision under reciprocals or interinsurance contract exchange provisions; clarifying a provision relating to mortgage registry and deed tax exemptions; setting the deed tax for a conveyance of tax-forfeited lands to a governmental subdivision for an authorized public uses or for redevelopment purposes; clarifying certain gross revenue and gross receipts taxes provisions relating to pharmacies; reducing the threshold for nonapplicability of tobacco products use tax to individuals; requiring and providing for consumer use tax on cigarettes under certain conditions; modifying the exemption provisions for the surcharge on fire safety premiums; modifying the joint underwriting association offset provision, clarifying the estimated tax provision for insurance taxes

ARTICLE 4 - PROPERTY TAXES AND AIDS

Modifying provisions relating to the airline flight property tax; modifying the definition of flight property to include computers and software; modifying the assessment of flight property; modifying airline company report requirements; clarifying airflight property tax lien provisions; imposing a penalty for failure of airline company to file annual report by the required date; granting additional powers to the commissioner of revenue; modifying the determination of tax capacity for flight property; modifying appeal procedures; modifying provisions relating to the state board of assessors, modifying fees and rule provisions; authorizing the commissioner of revenue to abate airline company report filing penalties under certain conditions; requiring a business to notify the county assessor in writing of eligibility for JOBZ property tax exemption; modifying certificate of value filing requirements for married persons not an owner of record; permitting cites and townships a certain period of time from the date of incorporation to employ a licensed assessor; requiring county or local assessing districts to assume the cost of training assessors; modifying certain agricultural homestead property tax provisions; modifying certain property tax classification provisions; modifying disparity reduction credit provisions; modifying certain provisions relating to express, stage and transportation companies and companies supplying electric power; modifying certain provisions relating to the board of appeal and equalization; requiring the commissioner of revenue to develop a handbook by a certain date detailing procedures, responsibilities and requirements for county board of appeal and equalization; authorizing notice of proposed property taxes to be sent in electronic form or by electronic mail (e-mail) upon written request of the taxpayer; requiring the commissioner of revenue to annually prescribe the specific form and format of the advertisement for proposed property tax notice requirements; modifying certain special taxing districts provisions; authorizing counties to send tax statements by electronic means upon written request of the real property owner; modifying procedures for partial payments of delinquent taxes; modifying qualifying homesteads under the senior citizens property tax deferral program; modifying certain provisions under the sustainable resource management incentive program, providing for appeals; repealing certain provisions relating to examinations and investigations and the board of assessors

ARTICLE 5 - MISCELLANEOUS

Requiring referring agencies to refer debts electronically to the commissioner of revenue for collection; modifying computation of debt; prohibiting tax refunds or other payments payable by the commissioner of revenue to a taxpayer from being assignable, subject to execution, levy, attachment, garnishment, lien foreclosure or other legal process except as provided by law; expanding the requirement for the commissioner to publish lists of convicted tax preparers to include tax preparers assessed penalties exceeding a certain amount; providing for a notice of lien filed with the office of secretary of state to be transcribed to any county for a certain period of time; modifying provisions relating to the state reimbursement for volunteer firefighters retirement supplemental benefit payments
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