1st Sub. H.B. 384
         SALES AND USE TAX SELLER NEXUS AMENDMENTS

Senate Floor Amendments

Amendment 1 March 1, 2012 4:03 PM



Senator Curtis S. Bramble proposes the following amendments:

1.    Page 8, Lines 232 through 234 :    

             232          (A) the seller meets one or more of the criteria described in Subsection
             233      59-12-107 [(1)](2)(a) or is a seller required to pay or collect and remit sales and use taxes under
             234      Subsection
  59-12-107       (2)(b); and


2.    Page 8, Lines 238 through 240 :    

             238          (A) the seller meets one or more of the criteria described in Subsection
             239      59-12-107 [(1)](2)(a) or is a seller required to pay or collect and remit sales and use taxes under
             240      Subsection
  59-12-107       (2)(b); and


3.    Page 9, Lines 247 through 249 :    

             247          (I) the seller meets one or more of the criteria described in Subsection
             248      59-12-107 [(1)](2)(a) or is a seller required to pay or collect and remit sales and use taxes under
             249      Subsection
  59-12-107       (2)(b); and


4.    Page 9, Lines 253 through 255 :    

             253          (I) the seller meets one or more of the criteria described in Subsection
             254      59-12-107 [(1)](2)(a) or is a seller required to pay or collect and remit sales and use taxes under
             255      Subsection
  59-12-107       (2)(b); and


5.    Page 67, Lines 2066 through 2067 :    

             2066          (A) the information required to be contained in a return described in Subsection [(4)]
             2067      (5)
{   (a)   }        (c)       (i); and


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LRGC rrockwell rrockwell W 03/01/12 3:41p