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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