5048-S.E AMH STOK BUNC 116

ESSB 5048 - H AMD TO H AMD (H-2540.1/17) 380

By Representative Stokesbary

NOT ADOPTED 03/30/2017

On page 32, line 5, decrease the general fund-state appropriation for fiscal year 2018 by $6,046,000

    On page 32, line 6, decrease the general fund-state appropriation for fiscal year 2019 by $4,945,000

    On page 32, line 15, correct the total.

    On page 32, line 17, after "limitations:" insert "(1)"

    On page 32, line 21, after insert the following:

    "(2) Funding appropriated in this section may not be used for the department to either collect a retail sales or use tax from, or enforce any notice and reporting requirement on, a person who does not have a physical presence in this state under the Quill Corp. v. North Dakota standard."

EFFECT:   Decreases the General-Fund State appropriation by $10,991,000.  Prohibits the Department of Revenue from using appropriations to collect or enforce a tax on out of state retailers with no physical presence under the Quill Corp. v. North Dakota standard.

FISCAL IMPACT:

           Reduces General Fund - State by $10,991,000.

--- END ---