Bill Title: Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-05-23 - Effective date 7/1/2018. [SB239 Detail]

Text: Latest bill text (Chaptered) [PDF]

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