Revenue and taxation; sales tax exemption; governmental and nonprofit entities; effective date; emergency.

Summary

The bill amends the state sales‑tax code to exempt sales of tangible personal property and services to a broad list of federal, state and local governments, fair authorities, schools, churches, fraternal societies, scouting councils, and specific public agencies when the purchases support public contracts. It also adds limited exemptions for private schools and charities and creates a written certification requirement with penalties for false statements. An emergency clause makes the changes effective immediately upon enactment.

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

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