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S.F. No. 329 - Exemption from early sales tax remittance requirement for vendors of construction materials
Author: Senator Jerry Relph
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: January 31, 2019


Under current law, vendors with sales tax liabilities of $250,000 or more during a fiscal year ending on June 30 must remit 81.4% of their estimated liability for the upcoming fiscal year two business days before June 30. The remainder of the next year’s estimated liability is due by August 20. Vendors with liabilities of $10,000 or more but less than $250,000 must remit their liabilities monthly, quarterly, or annually, depending on their average monthly reported collections.

This bill would exempt vendors of certain construction materials with liabilities of $250,000 or more from the June and August early remittance requirement. The vendors must be businesses classified in the following industries: sawmills and wood preservation; veneer, plywood, and wood products manufacturing; millwork manufacturing; cement and concrete product manufacturing; and lumber and other construction materials wholesalers. Vendors in these industries with liabilities of $10,000 or more and less than $250,000 would not be included in the exemption and would continue to remit their liabilities as under current law.

Effective for sales and purchases made after June 30, 2019.      

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