H.B.
300
RETENTION OF SALES AND USE TAX COLLECTIONS BY CERTAIN REMOTE
SELLERS
House Committee
Amendments
Amendment 2 February 6, 2013 8:27 AM
Representative Steve Eliason
proposes the following amendments:
1. Page
4, Lines 117 through 119
:
117
(5) (a) Subject to Subsections (5)(b) through (d), a seller that voluntarily collects and
118
remits a tax in accordance with Subsection
59-12-107
(2)(c)(i) may retain an amount equal to
119
{
50%
}
18%
of any amounts the seller would otherwise remit to the commission:
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