S.Amdt. 785
What it does: Inserts new text on page 7, between lines 8 and 9
Sen. Jeff Merkley (D-OR)What it changes
1 change to S. 743
Inserts new text on page 7, between lines 8 and 9
InsertsPrinted pageInserted: (d) Compensation for Costs Related to Audits.--
Inserted: (1) In general.--In the case of a remote seller that collects and remits sales and use taxes to a State pursuant to the authority granted under this Act, the State shall fully reimburse the seller for any costs or expenses related to any audit by such State regarding the collection and remittance of such taxes (as determined pursuant to paragraph (2)), provided that the seller has not been determined to have knowingly violated the requirements under this Act.
Inserted: (2) Determination of reimbursement amount.--For purposes of this subsection, the amount and method of reimbursement shall be determined by the Secretary of the Treasury, pursuant to such criteria as are determined appropriate by the Secretary.
Original wording
On page 7, between lines 8 and 9, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 785. Mr. MERKLEY submitted an amendment intended to be proposed by him to the bill S. 743, to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes; which was ordered to lie on the table; as follows:
On page 7, between lines 8 and 9, insert the following:
(d) Compensation for Costs Related to Audits.--
(1) In general.--In the case of a remote seller that collects and remits sales and use taxes to a State pursuant to the authority granted under this Act, the State shall fully reimburse the seller for any costs or expenses related to any audit by such State regarding the collection and remittance of such taxes (as determined pursuant to paragraph (2)), provided that the seller has not been determined to have knowingly violated the requirements under this Act.
(2) Determination of reimbursement amount.--For purposes of this subsection, the amount and method of reimbursement shall be determined by the Secretary of the Treasury, pursuant to such criteria as are determined appropriate by the Secretary.
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Senate amendment submitted
April 25, 2013