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DIGEST OF INTRODUCED BILL
Sales tax on out-of-state deliveries. Provides that a retail merchant who: (1) makes a retail sale to a destination in another state; (2) erroneously remits sales tax on the retail sale to the department of state revenue; and (3) also remits sales tax to the other state for the retail sale; may claim a refund up to six months after remitting the sales tax to the other state. Provides for a review period to allow retail merchants to claim refunds from the department of state revenue for double payments of sales tax for retail sales fitting the above description made between January 1, 2005, and December 31, 2008.