H.B. 385
         SALES AND USE TAX - SELLER NOTICE REQUIREMENTS

House Committee Amendments

Amendment 2 February 17, 2012 8:50 AM



Representative Merlynn T. Newbold proposes 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.


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