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Legislative Year: 2022 Change
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Bill Detail: HB22-1312

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Title Modifications To Sales Tax Statutes To Address Defects
Status Governor Signed (05/20/2022)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors S. Woodrow (D)
M. Lynch (R)
Senate Sponsors D. Moreno (D)
House Committee Business Affairs and Labor
Senate Committee Business, Labor and Technology
Date Introduced 03/21/2022
AI Summary
Summary

Statutory Revision Committee. Sections 1, 2, 3, and 4 of the bill
correct incorrect cross references to sales tax filing and remittance
requirements for direct pay permit holders in local sales tax statutes.
Section 5 corrects an incorrect cross reference in the definition of
auction sale, which is defined to include only the sale of tangible
personal property, by replacing a cross reference to a supplemental

definition of sale that includes the transaction of furnishing rooms or
accommodations with a cross reference to the more general definition of
sale.
Sections 6 and 7 repeal obsolete provisions.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (03/25/2022) (most recent)  
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