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Committee adopts substitute clarifying sales tax collection deadlines, amnesty and local reauthorization
Summary
Senate Bill 40, as first substituted, was adopted and recommended favorably after sponsor Senator McKay described clarifications to sales-and-use tax collection deadlines, an amnesty period for sellers and certified service providers, and a change requiring some local-option taxes to go to a public vote on reauthorization.
The House Revenue and Taxation Committee on Feb. 28 adopted the first substitute to Senate Bill 40, a bill that clarifies sales-and-use tax collection rules, an amnesty window, and reauthorization procedures for certain local-option sales taxes.
Senator McKay, speaking to the substitute, said the measure ‘‘clarifies the deadlines for collection’’ and describes an amnesty period during which sellers or certified service providers are not liable for failure to collect sales tax. The substitute also clarifies reauthorization requirements for some locally authorized taxes and includes a coordination clause for Senate Bill 67.
Senator McKay highlighted a change centered on a statute reference he cited as “line 705,” saying the substitute makes clear that when a local option tax was originally authorized by voter approval — for items such as rural health care and emergency medical services — reauthorization must return to a public vote rather than being reauthorized by county commission action. To avoid disrupting counties that were counting on commission reauthorization this year, the substitute grants a one-time allowance for those counties to reauthorize once at the local-government level; thereafter the tax would return to voter reauthorization.
Representative Coeffort moved the first substitute; the committee adopted the substitute and then voted to recommend SB 40 with a favorable recommendation. No public testimony was recorded in the hearing transcript for SB 40. The committee recorded the final recommendation as unanimous by voice vote.
