Budget Amendment ID: FY2016-S3-20-R1

Redraft OTH 20

Minimum Simplification

Messrs. Rodrigues and Moore moved that the proposed new text be amended by inserting, after section 33, the following section:-

“SECTION 33A.  Said chapter 62C is hereby further 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 administrative actions as are necessary to comply with federal requirements that states simplify the collection of sales and use taxes for 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 that the commonwealth taxes under chapter 64H or 64I; (ii) providing certification procedures for single providers and consolidated providers to make software and services available to remote sellers; (iii) ensuring that not more than 1 audit 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 be filed with the department of revenue by a remote seller or a single or consolidated provider on behalf of such remote seller.

The procurement rules in the state procurement regulations shall not apply to the certification process for software providers.”; and

by inserting after section 59 the following section:-

“SECTION 59A. 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 legislation, require collection of sales and use tax by a remote seller, or 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 this tax.”