Providing a limited waiver of interest and penalties for taxpayers inadvertently failing to collect and remit sales and use taxes on select services.

This bill creates a limited waiver for businesses that accidentally failed to collect and remit sales taxes on specific services defined in a 2025 law (chapter 422). To qualify, taxpayers must pay all owed taxes, file amended returns, maintain a clean 36-month tax compliance record, and have no prior evasion penalties. The waiver expires January 1, 2030, and does not apply to tax periods beginning after 2027 or to errors involving reseller permits. It directly affects businesses that made honest administrative errors on designated services, not the tax liability itself.