Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.

Summary

The bill amends the state sales‑tax code to exempt sales of tangible personal property and services made to certain federal, state, local and nonprofit entities, including schools, churches, scouting groups and approved private colleges. Purchasers must certify that the buyer is an exempt entity, and false certifications are punishable by a fine or jail. The changes take effect immediately as an emergency measure.

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