Kevin Van Winkle
- Republican
- Senator
- District 30
Primary
The department of revenue (department) owns, maintains, and provides to vendors a GIS database that enables vendors to determine the jurisdictions to which sales or use tax is owed and to calculate appropriate sales and use tax rates for individual addresses. The act establishes that any vendor that properly uses and reasonably relies on the information in the GIS database to determine the tax rate and local taxing jurisdictions to which sales or use tax is owed is held harmless in an audit by a local taxing jurisdiction for an underpayment of or failure to remit a tax, charge, or fee if the underpayment or failure to pay results solely from an error or omission in the GIS database data. The act requires the department to update the GIS database within 30 days after receipt of updated or corrected information from a local taxing jurisdiction, provide a reasonably convenient method for a local taxing jurisdiction to report an error in the GIS database data, and ensure that the jurisdictional boundaries and tax rates data is at least 95% accurate. APPROVED by Governor April 19, 2024 EFFECTIVE April 19, 2024(Note: This summary applies to this bill as enacted.)
Governor Signed
Sent to the Governor
Signed by the Speaker of the House
Signed by the President of the Senate
House Third Reading Passed - No Amendments
House Second Reading Special Order - Passed - No Amendments
House Committee on Finance Refer Unamended to House Committee of the Whole
Senate Third Reading Passed - No Amendments
Senate Second Reading Passed with Amendments - Committee, Floor
Senate Committee on Finance Refer Amended - Consent Calendar to Senate Committee of the Whole
| Bill Text Versions | Format |
|---|---|
| Signed Act (04/19/2024) | |
| Final Act (04/12/2024) | |
| Rerevised (04/08/2024) | |
| Revised (04/05/2024) | |
| Reengrossed (02/22/2024) | |
| Engrossed (02/21/2024) | |
| Introduced (01/10/2024) | |
| PA1 (02/16/2024) | |
| Committee Amendment |
| Document | Format |
|---|---|
| Fiscal Note FN1 (01/26/2024) | |
| Fiscal Note FN2 (03/28/2024) | |
| Fiscal Note FN3 (07/24/2024) |
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