Waives penalties and interest for taxpayers who inadvertently fail to collect and remit sales and use taxes on select services.

The bill provides a limited waiver of penalties and interest for taxpayers who inadvertently fail to collect and remit sales and use taxes on select services. To qualify, taxpayers must submit an application, file any amended or outstanding returns, remit full payment of the balance due, have timely filed and paid all tax returns for the preceding 36 months, and have no prior evasion penalties or misuse of a reseller permit. The waiver applies to state and local sales and use taxes and expires on January 1, 2030.

Waives penalties and interest for taxpayers who inadvertently fail to collect and remit sales and use taxes on select services.

The bill provides a limited waiver of penalties and interest for taxpayers who inadvertently fail to collect and remit sales and use taxes on select services. To qualify, taxpayers must submit an application, file any amended or outstanding returns, remit full payment of the balance due, have timely filed and paid all tax returns for the preceding 36 months, and have no prior evasion penalties or misuse of a reseller permit. The waiver applies to state and local sales and use taxes and expires on January 1, 2030.