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HB 0093 - Sale and Use Tax Refunds - No Interest Payable
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Tracking Level: Neutral
Sponsor: John Corbett
Last Action: 3/29/2018 - Senate Conference Committee Appointed 56th, 52nd, 30th
House Committee: Ways & Means
Senate Committee: Finance
Assigned To:
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill changes refund procedures for purchasers with a certificate or exemption letter from the state revenue commissioner. If the certificate has been obtained but not used prior to a purchase, any refund of sales tax is made without interest. Under present law, no interest is due on refunds only if a certificate had not been obtained and used prior to a purchase. As amended, this bill adds requirements for certain large purchasers who may directly pay sales tax rather than pay sales tax to their vendors. The Senate added the text of SB 378 (Measuring Success Act) and SB 432 (repeal of certain tax exemptions). 

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text

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