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HB22-1312

Modifications To Sales Tax Statutes To Address Defects

Concerning modifications to sales tax statutes in order to address certain defects and anachronisms.
Session:
2022 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

Statutory Revision Committee. Sections 1, 2, 3, and 4 of the bill correct incorrect cross references to sales tax filing and remittance requirements for direct pay permit holders in local sales tax statutes.Section 5 corrects an incorrect cross reference in the definition of "auction sale", which is defined to include only the sale of tangible personal property, by replacing a cross reference to a supplemental definition of sale that includes "the transaction of furnishing rooms or accommodations" with a cross reference to the more general definition of "sale".Sections 6 and 7 repeal obsolete provisions.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

Status

Introduced
Passed
Became Law

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Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    05/20/2022 Signed Act PDF
    05/16/2022 Final Act PDF
    04/27/2022 Rerevised PDF
    04/26/2022 Revised PDF
    04/12/2022 Reengrossed PDF
    04/11/2022 Engrossed PDF
    03/21/2022 Introduced PDF