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2011 SESSION

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SB 1226 Commissioners of the revenue; powers and duties.

Introduced by: J. Chapman Petersen | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Sales tax registration with local commissioners of the revenue.  Allows dealers to register for sales tax purposes with the local commissioner of the revenue, if such commissioner elects to provide such service.  Currently, dealers may register only with the Tax Commissioner.

SUMMARY AS PASSED SENATE:

Commissioners of the revenue; powers and duties.  Provides for additional powers and duties of local commissioners of the revenue.

SUMMARY AS INTRODUCED:

Commissioners of the revenue; powers and duties.  Provides additional powers and duties to local commissioners of the revenue. The bill would allow commissioners of the revenue to register dealers for sales tax purposes, audit records related to the collection of the sales and use tax, operate Department of Motor Vehicles "Select Services" branches, and verify that a taxpayer applying for a business license has any necessary state license from the Department of Professional and Occupational Regulation.