HB 399 -- USE TAX

Under current law, consumers' use tax is due for calendar year
taxpayers on January 31 each year.  This bill changes that date
to April 15 of each year.  The bill also allows monthly and
quarterly payments of consumers use tax by certain taxpayers.

HB 399 -- CONSUMERS USE TAX (Bray)

Under current law, consumers use tax is due for calendar year
taxpayers on January 31 each year.  This bill changes that date
to April 15 of each year.  The bill also allows monthly and
quarterly payments of consumers use tax by certain taxpayers.

FISCAL NOTE:  No impact on state funds.

HB 399 -- CONSUMERS USE TAX

SPONSOR:  Bray

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee
on Ways and Means by a vote of 18 to 0.

Under current law, consumers use tax is due for calendar year
taxpayers on January 31 each year.  This bill changes that date
to April 15 of each year.  The bill also allows monthly and
quarterly payments of consumers use tax by certain taxpayers.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that this bill will make the due
date of consumers use tax coincide with the due date of state
income tax returns.  Consumers use tax is paid by most taxpayers
on their state income tax return.

Testifying for the bill were Representative Bray; and Department
of Revenue.

OPPONENTS:  There was no opposition voiced to the committee.

Bill Tucker, Assistant Director of Research

HB 399 -- Consumers Use Tax

Sponsor:  Bray

Under current law, consumers use tax is due for calendar year
taxpayers on January 31 each year.  This bill changes that date
to April 15 of each year.  The bill also allows monthly and
quarterly payments of consumers use tax by certain taxpayers.