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Revenue Committee approves sales and use tax revisions to align statutes
Summary
The Revenue Committee passed House Bill 40 to align use-tax language with sales-tax changes from last year, clarify vendor licensing and vendor compensation, and repeal several reporting requirements tied to exemptions.
The Revenue Committee voted 7-1 to pass House Bill 40, Sales and Use Tax Revisions, moving the measure out of committee to the full House.
The bill makes the use-tax language match changes made last year to the sales-tax statutes, clarifies when a person must register as a vendor, standardizes vendor compensation calculations and clarifies sourcing rules for motor-vehicle sales tax, Department of Revenue officials told the committee.
Brenda Henson, director of the Department of Revenue, said House Bill 197 (passed in 2024) left parallel use-tax language in Title 39, chapter 16 inconsistent with the sales-tax provisions in chapter 15. "If you change anything in this bill, it would be important to note that we really need to then go back to what we did last year and update that as well," Henson said. She told members the current bill copies the chapter 15 language into chapter 16 to remove those…
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