The Committee on Ways and Means proposes the following amendment (LC-5122.DG0001H):

Amend the bill, as and if amended, SECTION 1, by striking Section 58-9-3100(B) and inserting:

(B) An internet access provider or communications service provider shall apply to the Department of Revenue for a refund of state and local sales and use taxes paid on items exempt under this section not later than January thirty-first for the prior calendar year. No later than May first, the department shall calculate the total amount of qualifying refund claims. If the total amount of refund claims exceeds ten million dollars for any year, the department shall issue pro-rata refunds such that the total amount of refund claims shall not exceed ten million dollars for any year. Refunds shall be paid no later than June first.

Renumber sections to conform.

Amend title to conform.