CONSUMER FRAUD-TAX COLLECTION

Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that the Act does not apply to the overcollection of any tax by a person, to the extent such overcollected tax is remitted to a government entity or agency. Provides that a tax is remitted to a governmental entity or agency when it is paid or transferred to the government entity or agency, or taken as a credit, allowance, or offset on a tax return or other tax form (including any amount of commission or discount taken by or allowed to a tax collector or taxpayer).