Figure

Graphic file number 0 named letter~2.jpg with height 87 p and width 86 p Left aligned

UTAH STATE SENATE
UTAH STATE CAPITOL COMPLEX * 320 STATE CAPITOL

P.O. BOX 145115 * SALT LAKE CITY, UTAH 84114-5115 * (801) 538-1035

February 23, 2012

Mr. President:

    The Revenue and Taxation Committee recommends H.B. 323, SALES AND USE TAX COLLECTION AMENDMENTS, by Representative D. Butterfield, be replaced and favorably recommends 1st Sub. H.B. 323, SALES AND USE TAX COLLECTION AMENDMENTS with the following amendments:

1.    Page 10, Lines 290 through 292 :    

             290          (b) (i) [A] To the extent an amount remitted in accordance with Subsection (3)(d)

{   or (e)   }

             291      later becomes bad debt, a seller may deduct the bad debt from the total amount from which a
             292      tax under this chapter is calculated on a return.

        Respectfully,

        Curtis S. Bramble
        Committee Chair

Voting: 4-0-3
7 HB0323.SC1.wpd phildean/PVD RLR/PVD 2/23/12 9:41 am

Bill Number
Action Class
Action Code

*HB0323S01*
*S*
*SCRSUBAMD*

 HB0323S01
S
SCRSUBAMD