AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

Summary

The measure revises the definition of taxable "services" to include many transportation, lodging‑reseller, security, and parking activities, and requires those businesses to register and collect sales tax. At the same time it eliminates pet‑care services from the tax base. The change aims to broaden the tax base and clarify tax responsibilities for new service categories.

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