Bill Title: Provides that for the purposes of sales and compensating use tax collection, "persons required to collect tax" and "person required to collect any tax imposed by this article" shall include any member of a limited liability company; provides for the liability for the collection of motor fuel and petroleum business excise taxes by members or managers of business entities; requires further disclosure to the commissioner of taxation and finance of information on the ownership interests of parties within business entities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-08 - referred to ways and means [A00033 Detail]

Text: Latest bill text (Introduced) [HTML]

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