States / Guam / B 59-38

AN ACT TO ADD A NEW § 26110.2 TO CHAPTER 26, DIVISION 2, TITLE 11, GUAM CODE ANNOTATED, RELATIVE TO REQUIRING THE ITEMIZATION OF BUSINESS PRIVILEGE TAX ON ALL SALES RECEIPTS, INVOICES AND OTHER DOCUMENTATION PROVIDED TO CUSTOMERS, AND TO ESTABLISH PENALTIES FOR NON-COMPLIANCE, TO BE KNOWN AS THE “BUSINESS PRIVILEGE TAX TRANSPARENCY ACT OF 2025.”