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HB20-1023

State Address Data For Sales And Use Tax Collection

Concerning certain address database systems used for sales and use tax collection.
Session:
2020 Regular Session
Subject:
State Revenue & Budget
Bill Summary

Sales and Use Tax Simplification Task Force. The bill:

  • Establishes a hold harmless provision for vendors who use the state's geographic information system database (GIS database) to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales or use tax rates for individual addresses;
  • Requires the department of revenue to notify vendors when the GIS database is online, tested, and verified in writing by the department of revenue to be operational, supported, and available for use;
  • Specifies that the notification to vendors may be provided in any way that the department deems appropriate and must be accomplished within existing resources;
  • Requires the department of revenue to ensure that the GIS database data is at least 95% accurate based on a statistically valid sample of addresses from the database, or based on another acceptable method of proving accuracy;
  • Requires the executive director of the department of revenue to promulgate rules for the administration and use of the GIS database;
  • Specifies that the statutory section regarding certified address location databases used for collecting and remitting sales and use tax is repealed 90 days after the date that the revisor of statutes is notified by the department of revenue that a geographic information system that meets the defined scope of work set forth in the request for solicitation is online, tested, and verified in writing by the department of revenue to be operational, supported, and available for use; and
  • Requires the department of revenue to notify the revisor of statutes no later than 15 days after such a system is online, tested, and verified in writing by the department of revenue to be operational, supported, and available for use.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Under Consideration

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