SB 617

This bill makes various changes to laws administered by the Department of

Revenue and to laws governing the responsibility for fees in garnishment actions.

Continued collection of sales tax on nontaxable products after notice

The bill provides that a seller that continues to collect sales tax erroneously on

a product after receiving two or more written notices from DOR indicating that the

product is not taxable is entitled to an adjustment or a refund of the tax collected only

if the seller returns the tax and related interest to the buyers from whom the seller

collected the tax or to DOR if the buyers cannot be located. A seller who fails to

submit the tax and interest within 90 days after the date of the adjustment or refund

is subject to a penalty equal to 25 percent of the tax and interest or, in the case of

fraud, a penalty equal to the tax and interest. The penalty provided in the bill is the

same as the penalty under current law for other instances when a seller claims an

adjustment or a refund of sales tax but fails to submit the tax and interest to the

buyer or to DOR.

Certification of property assessors

Under current law, DOR is responsible for certifying property assessors for

purposes of property tax assessments. The current fee for a person to apply for an

examination or for renewal of the person's certification is $20. The bill provides that

DOR may determine the amount of the examination and recertification fees.

Under current law, DOR may grant a temporary certification, in accordance

with rules promulgated by DOR, that is valid until the results of the next

certification examination are issued, but not for more than 100 days. The bill

provides that a temporary certification is valid for 90 days.

Use of social security numbers on certain tax documents

Under current law, an employer must annually furnish a written statement to

each employee that provides the employee with certain information, including the

employee's social security number, the total amount of wages paid to the employee,

and the total amount deducted and withheld from the employee's wages, if any.

Under current law, the employer must provide a copy of that statement to DOR.

The bill provides that DOR may require that the written statement provided

to an employee include a number other than the employee's social security number.

However, the bill specifies that the copy provided to DOR still must contain the

employee's social security number.

Electronic delivery of notices

The bill authorizes a taxpayer to opt in to receive electronically all applicable

notices from DOR, instead of through personal service or hard copy mail delivery.

Disbursements and fees in a garnishment

The bill permits the state or a political subdivision of the state that is a plaintiff

(creditor) in a garnishment action, other than an action for the garnishment of

earnings, to recover all necessary fees and disbursements related to the garnishment