Bill > S1541

This bill, titled "To promote sales tax fairness for main street retailers through minimum simplification," aims to simplify the collection of sales and use taxes for businesses selling goods remotely, particularly in light of potential federal legislation. It proposes adding a new section to existing law that would empower the commissioner to administer and enforce taxes on remote sellers, including those imposed under chapters 64H and 64I, which deal with sales and use taxes. The bill mandates that the commissioner take administrative actions to comply with any federal law requiring states to simplify sales tax collection for remote sellers. This includes providing adequate software and services to help remote sellers identify the correct tax rate for sales within the Commonwealth, establishing certification procedures for software providers, ensuring that remote sellers are only audited once for all state and local tax jurisdictions, and requiring that remote sellers or their designated providers file no more than one sales and use tax return per month. Importantly, the bill states that standard procurement rules will not apply to the certification of these software providers. Furthermore, if federal law is enacted that allows states to require remote sellers to collect sales and use taxes, this bill ensures that the Commonwealth will implement such requirements, with the commissioner responsible for establishing the necessary rules and regulations.