Our Section has been asked by the Governmental Relations Committee to review S.B. 27 sponsored by Senator Howard Stephenson. The bill is intended to address issues raised by the Supreme Court’s Ivory Homes v. Utah State Tax Comm’n opinion (look under the “Recent Case Law” category for a summary of that case). The overall effect of the amendment appears to make it easier for a taxpayer to seek a refund of “overpayments” which it discovers after a vendor fails to separate out non-taxable items when applying sales tax on their invoices. You can review the bill and its status via the following link: http://le.utah.gov/~2012/htmdoc/sbillhtm/SB0027.htm . If you have any strong feelings about the bill or the way it is drafted please contact the Section Secretary Brent Clayton at brent@hsblegal.com as soon as possible.