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SB 371, Sales Tax Accountability

Municipal Impact Position Contact
Support Joel Wiggins, (678) 686-6270

Last Updated: 2/2/2018
Subject Area: Taxation |
Resources: bill text
SB 371 is Senate version of HB 181, and does not feature any differences from its House counterpart. 

SB 371 would allow local governments to request information included on the vendor's sales tax certificate for all vendors that filed a report for that period with the Department of Revenue to be used by designated finance officer in the discharge of their duties. The designated finance officer of the local government will be allowed to use information provided by the Department of Revenue to research sales and use tax errors, the underreporting of sales and use taxes, the misuse of sales and use tax exemptions, sales and use tax avoidance, and/or any fluctuation in the distribution amounts of proceeds of sales and use tax.
In situations where confidential tax information is shared with the designated finance officer of the local government, such information can only be used for research and analysis. This information would only be allowed to be shared with the governing authority of the local government during an executive session. 


3/12/2018 House Vote #691 Yea - 163 Nay - 4 Not Voting - 7 Excused - 6
2/20/2018 Senate Vote #477 Yea - 55 Nay - 0 Not Voting - 1 Excused - 0

7/1/2018 - Effective Date

5/7/2018 - Act 441

5/7/2018 - Date Signed by Governor


Sen. Lee Anderson
District 24
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