summary
Introduced
01/08/2025
01/08/2025
In Committee
02/20/2025
02/20/2025
Crossed Over
03/12/2025
03/12/2025
Passed
03/12/2025
03/12/2025
Dead
Signed/Enacted/Adopted
03/20/2025
03/20/2025
Introduced Session
2025 Regular Session
Bill Summary
CONCERNING LOCAL GOVERNMENT SALES OR USE TAX INVESTIGATIONS, AND, IN CONNECTION THEREWITH, ESTABLISHING UNIFORM CONFIDENTIALITY STANDARDS FOR THE PROTECTION OF TAXPAYER INFORMATION.
AI Summary
This bill establishes uniform confidentiality standards for local government sales and use tax investigations, creating detailed rules for third-party auditors who conduct tax investigations on behalf of local jurisdictions. The bill defines key terms such as "local taxing jurisdiction" (which includes statutory local governments, special districts, and home rule jurisdictions), "sales or use tax", and "third-party auditor". It mandates that third-party auditors cannot divulge information obtained during tax investigations, with some specific exceptions, such as sharing information with authorized local government officials, providing the taxpayer with their own records, publishing anonymous statistical information, and sharing data with tax authorities. The bill also allows taxpayers to voluntarily waive confidentiality protections through a written, signed document. Violations of these confidentiality requirements can result in misdemeanor charges and fines of up to $1,000 per violation. Additionally, the bill makes a minor amendment to an existing statute regarding the sharing of taxpayer information and is set to take effect on July 1, 2025. The purpose of the bill appears to be protecting taxpayer information while still allowing necessary information sharing for tax compliance and investigation purposes.
Committee Categories
Budget and Finance
Sponsors (17)
Jeff Bridges (D)*,
Cathy Kipp (D)*,
Rick Taggart (R)*,
Judy Amabile (D),
Shannon Bird (D),
Andrew Boesenecker (D),
James Coleman (D),
Lisa Cutter (D),
Monica Duran (D),
Tony Exum (D),
Iman Jodeh (D),
William Lindstedt (D),
Julie McCluskie (D),
Dafna Michaelson Jenet (D),
Jacqueline Phillips (D),
Marc Snyder (D),
Brianna Titone (D),
Last Action
Governor Signed (on 03/20/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...