H.B.
385
SALES AND USE TAX - SELLER NOTICE REQUIREMENTS
House Committee
Amendments
Amendment 1 February 13, 2012 1:37 PM
Representative Wayne A. Harper proposes the following amendments:
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).
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