Legislative Session number- 82

Bill Name: SF1325

Relating to tax administrationARTICLE 1 ELECTRONIC FILING AND PAYING OF
TAXESModifying the provisions requiring the aggregate amount of estimated
hazardous waste generator, withholding or corporate taxes and sales, gross
earnings, gross premium, pull tab and tipboard, cigarette and tobacco products
or liquor tax liability and metropolitan solid waste landfill fee payments to be
made by electronic means, gradually reducing the amounts requiring electronic
payment; providing for timely delivery or payment by electronic means,
confirmation numbers and time and date stamps to be proof to taxpayers of
payment and filing dates; providing for only one notice to the taxpayer by the
commissioner of revenue of the requirement to pay by electronic means; defining
electronic means for tax payment purposes; modifying the date for retailer
payment of June sales tax liability; changing payment by electronic funds
transfer requirements to payment by electronic means requirements under income,
franchise, withholding and gasoline tax and penalty provisions ARTICLE 2 UNIFORM
SALES AND USE TAX ADMINISTRATIONReducing the time limit for the filing of sales
tax bad debt loss claims, procedure; generalizing the application of the sales
tax to prepared food and soft drinks; clarifying the definition of retail sale
to include lease or rental; modifying the definition of sales price; including
seller under the definition of retailer; defining purchase price, state,
delivery charges, prepared food, soft drinks, candy and food sold through
vending machines for sales tax purposes; providing for the determination of the
source of sale for certain products, requiring and providing for the delivery of
multiple points of use exemption certificates by business purchasers to sellers
under certain conditions; redefining food and defining food ingredients and
redefining clothing for sales tax exemption purposes; providing a trade
allowance exemption for tangible personal property taken in trade for resale;
clarifying the impact of retailer exemption certificates; providing for the
computation of uncollectible debts for seller deduction purposes; "Uniform Sales
and Use Tax Administration Act", simplifying and modernizing sales and use tax
administration among the states; authorizing and directing the commissioner of
revenue to enter into agreements with other states to simplify and modernize
sales and use tax administration to reduce the burden of tax compliance for
sellers and for all types of commerce; authorizing joint establishment of
standards for certification of service providers and automated systems and for
multistate sellers; authorizing certain other actions by the commissioner;
specifying certain agreement requirements relating to more uniform state rates,
standards and definitions, central registration, local sales and use taxes,
monetary allowances, compliance, consumer privacy, the appointment of advisory
councils, cooperation, effect and seller and third party liability; specifying
the relationship of the agreements to state law(ra)