2025 bills / S.B. 40
S.B. 40 Sales and Use Tax Act Amendments (2025)
- Introduced
- Senate committee
- Senate vote
- House committee
- House vote
- Signed into law
What this bill does
This bill clarifies the period during which a seller or certified service provider is protected from liability for failing to collect sales taxes because of a State Tax Commission error. It also clarifies the requirements for reauthorizing certain local option sales taxes, and includes a clause to resolve conflicts with S.B. 67 if both pass.
Plain-English summary written by AI from the official description. Check the official text below.
Official description
- clarifies the amnesty period during which a seller or certified service provider is not liable for failure to collect taxes due to an error by the State Tax Commission
- clarifies requirements related to the reauthorization of certain local option sales taxes
- includes a coordination clause to address substantive conflicts if this bill and S.B. 67, Local Option Sales Tax Amendments, both pass and become law
- makes technical changes
Your legislators on this bill
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Take action
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Follow S.B. 40
Members ($5 a month) get:
- An alert the day S.B. 40 is put on a committee agenda, with time and room, so you can be there to speak
- When S.B. 40 is rewritten, exactly which words changed
- Its hearings in your own calendar
- Your own scorecard: pick the side you favor and see how every legislator voted
Or start free: A weekly email when S.B. 40 moves: hearings, votes, rewrites, signed or vetoed.
Every vote
- 25 yes, 0 no, 4 absentFinal Senate vote · Jan 21, 2025Who voted how
- 10 yes, 0 no, 1 absentHouse Revenue and Taxation Committee: vote to change the bill · Feb 28, 2025Who voted how
- 10 yes, 0 no, 1 absentHouse Revenue and Taxation Committee: vote to approve it · Feb 28, 2025Who voted how
- 70 yes, 0 no, 5 absentFinal House vote · Mar 7, 2025Who voted how
- 24 yes, 0 no, 5 absentSenate vote to accept the other chamber's changes · Mar 7, 2025Who voted how