SB 967 - Current law allows motor vehicle dealers to apply to the Department of Revenue to collect and remit sales tax on motor vehicles sold by such dealer. Beginning January 1, 2023, this act requires all motor vehicle dealers to apply for the authority to collect and remit sales tax on motor vehicles sold by such dealer. This act is similar to provisions in SS/SB 762 (2022), SB 720 (2022), HB 1733 (2022), HB 1873 (2022), HB 2740 (2022), SB 273 (2021), HB 235 (2021), HB 668 (2021), HB 1598 (2020), HB 2740 (2022), HB 809 (2021), HB 599 (2021), and HB 667 (2021).
ERIC VANDER WEERD