Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill lets a buyer give a vendor a completed certificate that says the digital code, product, or service will be used in more than one tax jurisdiction or will be resold within an affiliated group. When the vendor receives this certificate, they no longer have to collect or remit sales tax; the buyer assumes that responsibility. The rule applies to sales after July 1 2025 and takes effect July 1 2026.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Budget and Taxation — Bill Hearing
  Budget and Taxation · Mar 31, 2026
• Senate Budget and Taxation Committee
  Senate Budget and Taxation Committee · Mar 31, 2026
• Ways and Means — Bill Hearing
  Ways and Means · Feb 26, 2026

History

1. Apr 28, 2026Approved by the Governor - Chapter 198
2. Apr 13, 2026Third Reading Passed
3. Apr 13, 2026Returned Passed
4. Apr 9, 2026Motion Special Order until 4/10 (Senator Harris) Adopted
5. Apr 8, 2026Second Reading Passed
6. Apr 8, 2026Favorable Report by Budget and Taxation
7. Apr 8, 2026Favorable Adopted
8. Mar 25, 2026Hearing 3/31 at 1:00 p.m.
9. Mar 23, 2026Referred Budget and Taxation
10. Mar 21, 2026Third Reading Passed
11. Mar 20, 2026Second Reading Passed with Amendments
12. Mar 20, 2026Favorable with Amendments Report by Ways and Means

The 12 most recent of 15 recorded actions.

Sponsors

• Wilkins · sponsor

Bill text

Opens the legislature’s own copy.

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