Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales and Use Tax Annotations

702.0000 TRANSMITTAL, LIMITATION, REDISTRIBUTION OF LOCAL TAX

Annotation 702.0010

702.0010 Access to Confidential Information by Consulting Firms. In order for the Board to legally provide confidential tax information to a person other than an officer or employee of the local jurisdiction, a resolution must exist which certifies that the consultant has an existing contract with the local jurisdiction to examine sales and use tax records. Once a contract has expired or been terminated, it is not "an existing contract" and cannot satisfy the requirement of section 7056(b)(1)(A). Therefore, the Board should discontinue supplying confidential information to a local jurisdiction's consulting firm once the Board learns that the jurisdiction's contract with the consultant has expired or been terminated. The Board cannot wait for the resolution to be rescinded before stopping the disclosure of confidential information to the consultant. The local jurisdiction's current resolution remains valid as to the release of information directly to the local jurisdiction. If the local jurisdiction provides the Board with written notification that it has entered into a new contract with the same consultant which meets the requirements of section 7056(b)(1), the Board can resume providing information under the current resolution. 8/8/97. (M98–3).