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Senate Amendment 2A
S 214 - Session 123 (2019-2020)
Sales tax definitions
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Amend the bill, as and if amended, page 3, by striking line 41 and inserting:
/ SECTION 7. As of the effective date of this act, the director of the Department of Revenue shall segregate all sales tax and use tax remitted by marketplace facilitators to the State pursuant to this act into a designated fund. The director shall annually report the amount collected to the Revenue and Fiscal Affairs Office, which shall annually calculate the amount of a refundable sales tax credit factor to be used to reduce the amount of an individual's owed income tax.
SECTION 8. This act takes effect upon approval by the Governor. /
Renumber sections to conform.
Amend title to conform.