H.B. 753                                                 VETOES

(3) (I) "REGULAR PLACE OF BUSINESS" MEANS;

1. A BONA FIDE OFFICE, OTHER THAN A STATUTORY OFFICE;

2. A FACTORY;

3. A WAREHOUSE; OR

4. ANY OTHER SPACE IN THIS STATE;

A. AT WHICH A PERSON IS DOING BUSINESS IN ITS OWN
NAME IN A REGULAR AND SYSTEMATIC MANNER; AND

B. THAT IS CONTINUOUSLY MAINTAINED, OCCUPIED, AND
USED BY THE PERSON IN CARRYING ON ITS BUSINESS THROUGH ITS REGULAR
EMPLOYEES REGULARLY IN ATTENDANCE.

(II) "REGULAR PLACE OF BUSINESS" DOES NOT INCLUDE A
TEMPORARY OFFICE AT THE SITE OF CONSTRUCTION.

(B) (1) ANY PERSON DOING BUSINESS WITH A NONRESIDENT CONTRACTOR
UNDER A CONTRACT THAT EQUALS OR EXCEEDS $50,000 OR REASONABLY CAN BE
EXPECTED TO EQUAL OR EXCEED $50,000 SHALL WITHHOLD PAYMENT OF 3% OF THE
CONTRACT PRICE UNTIL 30 DAYS AFTER THE NONRESIDENT CONTRACTOR HAS:

(I) COMPLETED THE CONTRACT;

(II) REQUESTED IN WRITING FOR THE COMPTROLLER TO ISSUE A
TAX CLEARANCE CERTIFICATE; AND

(III) PROVIDED A RECEIPTED COPY OF THE REQUEST TO THE
PERSON REQUIRED TO WITHHOLD THE PAYMENT.

(2) WITHIN 30 DAYS AFTER RECEIPT OF A WRITTEN REQUEST FOR A TAX
CLEARANCE CERTIFICATE, THE COMPTROLLER SHALL FURNISH TO THE
NONRESIDENT CONTRACTOR AND TO THE PERSON REQUIRED TO WITHHOLD THE
PAYMENT;

(I) A CERTIFICATE OF NO TAX DUE FROM THE NONRESIDENT
CONTRACTOR; OR

(II) A CERTIFICATE THAT TAXES ARE DUE, INCLUDING THE
AMOUNT OF SALES AND USE TAX, INCOME TAX WITHHELD, OR BOTH, DUE FROM THE
NONRESIDENT CONTRACTOR INCLUDING ANY INTEREST AND PENALTIES.

(C) (1) IF THE COMPTROLLER FURNISHES A CERTIFICATE OF NO TAX DUE
FROM THE NONRESIDENT CONTRACTOR OR IF THE COMPTROLLER FAILS TO
PROVIDE WITHIN 30 DAYS AFTER RECEIPT OF A WRITTEN REQUEST FOR A TAX
CLEARANCE CERTIFICATE, TO BOTH THE NONRESIDENT CONTRACTOR AND THE
PERSON REQUIRED TO WITHHOLD THE PAYMENT, A CERTIFICATE UNDER
SUBSECTION (B)(2)(I) OR (II) OF THIS SECTION, THE PERSON REQUIRED TO WITHHOLD
THE PAYMENT MAY PAY THE NONRESIDENT CONTRACTOR THE AMOUNT WITHHELD

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