(at the request of House Interim Committee on Revenue for Representative Nancy Nathanson)
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Regular Sponsors:
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Bill Title:
Relating to corporate activity tax; prescribing an effective date.
Catchline/Summary:
Modifies administrative provisions of corporate activity tax. Modifies administrative provisions of corporate activity tax. Exempts from taxation certain sales of milk and manufactured dwelling park nonprofit cooperatives. Allows unitary group taxpayer to exclude members lacking ties to state. Defines cost inputs for taxpayer engaged in farming operation, for purpose of calculation of subtraction. Establishes methods for taxpayer engaged in farming operation to demonstrate percentage of goods sold in state compared to outside state for purposes of determining commercial activity. Specifies that taxpayer is required to register one time only. Provides that returns and allowances are allowed as offset against commercial activity in year commercial activity is received.] returns or allowances are made.Provides for commercial activity ratio for] Prescribes methods for apportionment of subtraction. Establishes penalties for failure to file annual return or failure to pay tax by due date of annual return. Requires minimum payment per quarter but bars payment if taxpayer makes payment equal to required installment for corresponding quarter of prior year. Applies to tax years beginning on or after January 1, 2020.
Takes effect on 91st day following adjournment sine die.
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