SB275 HFA Hanshaw 3-7 #1

Casto 3264

 

Delegate Hanshaw moves to amend the bill on page eleven, section nine-d, line sixteen, after the word “code.” by inserting the following: “For purposes of this article, the term “original sealed package” means an original sealed package as defined in §8-13-7 of this code.

On page eleven, section nine-d, lines twenty-four through twenty-six, by striking out paragraph (B) in its entirety and inserting in lieu thereof a new paragraph (B), to read as follows:

(B) Effective January 1, 2019, all such tax collected on sales sourced within the corporate limits of any municipality within the state shall be remitted to that municipality. All such tax collected on sales sourced outside the corporate limits of any municipality shall be remitted to the county in which the sale is sourced.

On page thirteen, section twenty-one, lines thirteen through seventeen, by striking out subdivisions (2) and (3) in their entirety and inserting in lieu thereof two new subdivisions, designated subdivisions (2) and (3), to read as follows:

(2) Effective January 1, 2019, all such tax collected on sales sourced within the corporate limits of any municipality within the state shall be remitted to that municipality. All such tax collected on sales sourced outside the corporate limits of any municipality shall be remitted to the county in which the sale is sourced.

(3) When determining whether the tax is collected on sales within the corporate limits of any municipality, a seller shall use the sourcing rules provided in §11-15B-1 et seq. of this code.