Modifications To Sales Tax Statutes To Address Defects

Sections 1, 2, 3, and 4 of the act correct incorrect cross references to sales tax filing and remittance requirements for direct pay permit holders in local sales tax statutes.

Section 5 corrects an incorrect cross reference in the definition of "auction sale", which is defined to include only the sale of tangible personal property, by replacing a cross reference to a supplemental definition of sale that includes "the transaction of furnishing rooms or accommodations" with a cross reference to the more general definition of "sale".

(Note: This summary applies to this bill as enacted.)