Changes to Existing Law

Notwithstanding any other provision of law, gross receipts as defined in this2 chapter do not include any tax imposed by this Act, by this chapter and chapters 10-45D, 10-52, and 10-52A, and §§ 49-34A-45 and 49-34A-46 that is separately stated on the invoice, bill of4 sale, or similar document given to the purchaser.

Any person required to file a return and remit the tax imposed by chapter 10-45, who holds a license issued pursuant to chapter 10-45, who timely files the return due, and who8 timely remits the tax due, is allowed, as compensation for the expense of collecting and paying9 the tax, a credit equal to one and one-half percent of the gross amount of the tax due. However, the credit may not exceed seventy dollars per return period. If a person is required to file a return and to remit tax more than once within a thirty day12 period, the collection allowance credit may not exceed seventy dollars for all returns filed and13 all remittances made within the thirty day period. The collection allowance credit authorized by this section only applies to taxes reported on15 the sales and use tax return, including the taxes imposed by this Act, and by chapters 10-45, 10- 45D, 10-46, 10-46E, 10-52, 10-52A, 10-58, and 10-33A, and §§ 32-5B-20 and 10-62-2. The collection allowance credit authorized by this section shall be granted for any return to18 be filed and for any tax to be remitted after January 1, 2014. The collection allowance credit authorized by this section shall only be granted to a person20 who timely files the return due by electronic means and who timely remits the tax due by21 electronic means. For any tax collected by the department on behalf of another entity, upon which the23 collection allowance credit is calculated, the entities shall negotiate in good faith to share in the24 - 9 -SB payment of the collection allowance credit. The department may implement such allocation of1 collection allowance credit directly or through the adjustment of any administrative fee charged2 pursuant to § 10-59-52. No person that has selected a certified service provider as its agent as set forth in § 10-45C- is entitled to the collection allowance credit authorized by this section if the certified service5 provider receives a monetary allowance as provided by the Streamlined Sales and Use Tax6 Agreement authorized by chapter 10-45C for performing the retailer's sales and use tax7 functions in this state. No collection allowance credit authorized by this section may be granted to any person who9 has outstanding tax returns due to the department or who has outstanding tax remittances due10 to the department.

Notwithstanding any other provision of law, gross receipts as defined in this18 chapter do not include any tax imposed by this Act, by this chapter and chapters 10-45, 10-45D, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the20 purchaser.

The provisions of this chapter may only apply to proceedings commenced under23 this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes,24 - 10 -SB fees, or surcharges imposed by, or any civil or criminal investigation authorized by, this Act, chapters 10-33A, 10-39, 10-39A, 10-39B, 10-43, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10- 46E, 10-47B, 10-52, 10-52A, 10-62, 32-3, 32-3A, 32-5, 32-5B, 32-6B, 32-9, 32-10, 34-45, and3 34A-13 and §§ 22-25-48, 49-31-51, and 50-4-13 to 50-4-17, inclusive.

Any return, report, or remittance which is required to be filed under the taxes6 specified in this Act and chapters 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10- 52, 10-52A, and 10-62, is timely filed if mailed, postage prepaid, on or before the due date of8 the reporting period, and is received by the department. If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal Reserve Bank is closed, the10 return, report, or remittance is timely filed if mailed, postage prepaid, on the next succeeding11 day which is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1, or a day the Federal12 Reserve Bank is closed. A United States Postal Service postmark is evidence of the date of13 mailing for the purpose of timely filing of returns, reports, or remittances. The provisions of this14 section do not apply to a return filed by electronic means.

Any person licensed pursuant to this Act, chapter 10-33A, 10-45, 10-45D, 10- 46A, 10-46B, or 10-52A shall file the applicable tax return whether or not the person has gross18 receipts subject to tax.

The secretary may, by order, revoke or cancel the license of any person licensed21 pursuant to this Act, chapter 10-33A, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-52, 10-52A, or 10-62 and who has failed to file a return, or who has filed a return and has failed to23 remit the tax due the state on or before the times specified in section 8 of this Act, § 10-33A-24 - 11 -SB 10.1, 10-45-27.3, 10-45D-10.2, 10-46-27.1, 10-46A-1.8, 10-46B-1.6, 10-46E-7, 10-52-18, 10- 52A-4.2, or 10-62-4, respectively, or any other reporting period authorized.

The secretary of revenue may prepare a list of at least one hundred delinquent4 persons who owe the largest amount of tax for this Act, and chapters 10-45, 10-45D, 10-46, 10- 46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, and that are6 delinquent in the payment of tax for this Act, and chapters 10-45, 10-45D, 10-46, 10-46E, 10- 46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20 to the department, if a lien8 has been filed against the person. The list shall include at least the top one hundred persons with9 total delinquent final liabilities for tax in this Act, and chapters 10-45, 10-45D, 10-46, 10-46E, 10-46A, 10-46B, 10-52, 10-52A, 10-58, and 10-33A and § 32-5B-20, including penalties and11 interest. The list shall contain the person's name; the business name, if any; address; and the12 amount of total tax, penalties and interest outstanding of each delinquent person.13