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

Summary

The bill broadens the definition of taxable services to include rideshare, taxi, limousine, charter bus, pet care, security, armored‑car, and parking services, and it creates specific tax collection duties for hotels, room resellers, and travel‑package sellers. Businesses providing these services must register, obtain a permit, and remit sales and use tax. The changes aim to capture revenue from growing service sectors while clarifying tax responsibilities.

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