HB0085            Motor vehicle sales tax-collection by dealers.

Sponsored by: Larsen

AN ACT relating to motor vehicle excise taxes; requiring a vendor to collect excise tax from vehicle purchasers and remit the tax to the department of revenue; requiring one or both parties to a sale of a vehicle not purchased from a vendor to declare the sales price under penalty of perjury; clarifying that a county treasurer or the department of revenue may file the lien for failure to pay tax due on a vehicle; providing conforming amendments; repealing conflicting provisions; and providing for an effective date.

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