Concerning taxes administered by the department of revenue.

Summary

The bill creates a $5 per‑tire fee on the retail sale of new replacement vehicle tires, requiring sellers to collect the fee from buyers and remit it to the Department of Revenue. It also revises the legal definition of “sale at retail” for tangible personal property, expanding the scope of taxable transactions and adding audit‑reconciliation requirements. These changes are presented as technical fixes that should not alter overall state or local tax revenue.

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

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