House of Representatives
State of Utah
UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
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P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029
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:
Respectfully,
Patrick Painter
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;
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
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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.
Committee Chair
Voting: --
14 HB0385.HC1.wpd 2/29/12 3:44 pm phildean/PVD RLR/PVD
Bill Number
*HB0385*
HB0385