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S.F. No. 2173 - Temporary Sales Tax Amnesty for Animal Shelters
 
Author: Senator Julie A. Rosen
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 16, 2014



 

Provides sales tax amnesty for four months to nonprofit organizations primarily engaged in rescuing, sheltering, and finding homes for unwanted animals, if the organization registers and begins collecting sales and use tax within the four month period after the bill’s date of enactment. The bill applies to qualifying shelters: 1) not currently registered to collect sales tax; and 2) that received notification of an audit and the audit is not finally resolved, only if the organization was not registered to collect sales and use tax at the time of the audit. 

The amnesty provided under this bill would preclude assessment for unpaid sales and uses taxes and any applicable local taxes, and any penalty and interest applicable to sales made during the period the shelter was not registered to collect sales tax. Amnesty would not be available for sales and use taxes already paid or remitted to the state or to sales taxes already collected by the shelter. 

Effective the day following final enactment. 

 
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