Bill > S1974

This bill aims to simplify sales tax collection for businesses selling goods remotely, particularly benefiting "main street retailers" who may struggle with complex tax rules. It directs the commissioner of revenue to administer and collect taxes imposed on remote sellers, which are businesses that sell products to customers in a state where they don't have a physical presence. The bill mandates that the commissioner take steps to comply with federal requirements for simplifying sales and use tax collection from these remote sellers. This includes providing necessary software and services to identify the correct tax rate for sales within the Commonwealth, establishing certification processes for software providers, ensuring only one audit is conducted for all state and local tax jurisdictions, and limiting remote sellers or their designated providers to filing only one sales and use tax return per month. Importantly, the bill exempts the certification process for software providers from standard state procurement rules. Furthermore, it states that if federal law allows states to require remote sellers to collect sales and use taxes, the Commonwealth will implement such a requirement, with the commissioner of revenue responsible for creating the necessary rules and regulations.