Amendment #25 to H4461

Main Street Fairness

Mr. Kaufman of Lexington moves to amend the bill by adding the following sections:

SECTION XX. Chapter 62C of the General Laws is hereby amended by inserting after section 26 the following section:-

Section 26A.  The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed under chapters 64H and 64I, including the collection and administration of all taxes imposed on remote sellers.

The commissioner shall take such administrative actions as are necessary to comply with federal requirement that states simplify the collection of sales and use taxes from remote sellers including, but not limited to, applicable requirements relating to: (i) providing adequate software and services to remote sellers and single and consolidated providers which identifies the applicable destination rate to be applied to sales subject to commonwealth taxes under chapter 64H or 64I; (ii) providing certification procedures for both single providers and consolidated providers to make software and services available to remote sellers; (iii) ensuring that not more than 1 audit shall be performed or required for all state and local taxing jurisdictions within the commonwealth; and (iv) requiring that not more than 1 sales and use tax return per month shall be filed with the department of revenue by a remote seller or a single or consolidated provider on behalf of a remote seller.

The procurement rules in the state procurement regulations under chapter 7 shall not apply to the certification process for software providers.

SECTION XX. Notwithstanding any general or special law to the contrary, if a federal law is enacted that authorizes states to require remote sellers to collect sales and use taxes, then the commonwealth shall, as permitted by such federal law, require collection of sales and use tax by a remote seller or by a single or consolidated provider acting on behalf of a remote seller. The commissioner of revenue shall establish rules and regulations relating to the assessment, collection and enforcement of such tax.