House of Representatives State of Utah




         UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL

Figure

Graphic file number 0 named letter~1.jpg with height 78 p and width 81 p Left aligned
         P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029
NOTICE OF BILL

RETURNED TO RULES COMMITTEE

February 29, 2012

Madam Speaker:

    The Revenue and Taxation Committee has returned H.B. 385, SALES AND USE TAX - SELLER NOTICE REQUIREMENTS, by Representative W. Harper, to the Rules Committee with the following amendments:


1.    Page 2, Line 58 through Page 3, Line 64 :    

             58          (3) The notice required by this section shall state that the:
             59          (a) noncollecting seller did not collect a sales or use tax on the sale;

  and      

             60          (b)
{   sale may be subject to sales or use taxation;

             61          (c) sale is not exempt from sales or use taxation because it is made over the Internet or
             62      by other remote means; and
             63          (d)  
}
purchaser should consult the tax laws of the state in which the sale is made to
             64      determine whether the sale is subject to sales or use taxation.


1.    Page 3, Lines 65 through 74 :    

             65          (4) (a) Except as provided in Subsection (4)(b), for a sale over the Internet, a
             66      noncollecting seller shall place the notice required by this section on:
             67          (i) a web page that is necessary to complete the transaction; and
             68          (ii) an:
             69          (A) electronic order confirmation if the noncollecting seller issues an electronic order
             70      confirmation; or


             71          (B) invoice, bill of sale, or similar document that the noncollecting seller provides to
             72      the purchaser if the noncollecting seller does not issue an electronic order confirmation.
             73          (b)
{   An   }        (i) Except as provided in Subsection (4)(b)(ii), an operator of an       online auction website is not required to place the notice required by this

             74      section on an electronic order confirmation.
  (ii) A person who is the seller of an item on an online auction website is subject to the requirements of Subsection (4)(a).      


    Respectfully,

    Patrick Painter
    Committee Chair
Voting: --
14 HB0385.HC1.wpd 2/29/12 3:44 pm phildean/PVD RLR/PVD


Bill Number
Action Class
Action Code

*HB0385*
*H*
*HCRRUL*

HB0385
H
HCRRUL