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HB 0181 - Sales and Use Taxes - Availability of Information to Local Governments
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Tracking Level: Support
Sponsor: Jodi Lott
Last Action: 1/25/2018 - Senate Committee Favorably Reported
House Committee: Ways & Means
Senate Committee: Finance
Assigned To:
Larry RamseyNext Bill
Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill provides a mechanism by which the governing authority of a county or municipality can access sales and use tax information from the Department of Revenue (DOR). Present law prohibits DOR from disclosing tax information even to other governments. Under the substitute version of this bill, the governing authority appoints a designated officer or official  who can request a report from DOR regarding identifying information on those vendors within that local jurisdiction who are currently remitting sales tax reports (actual sales tax numbers would not be obtainable). The designated officer could additionally request DOR to verify that sales tax receipts from particular vendors are accurately being remitted to the appropriate jurisdiction. The information retains its confidential status and is not subject to the Open Records Act. The information may be discussed by the governing authority in executive session. Disclosure of such confidential information by a local official is punishable as a misdemeanor.

The text of this bill was also added to SB 216. 

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

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