Concerning taxes administered by the department of revenue.

Summary

The bill makes technical corrections to the state tax code and clarifies how sales, use and other taxes apply to a wide range of transactions – from short‑term lodging and fitness center fees to digital products, peer‑to‑peer car sharing and construction services. It adds a 7.5 % workforce‑education surcharge (capped at $75 million per year) and a 9.9 % tax on peer‑to‑peer vehicle rentals, directing the revenue to transportation and audit funds. The changes affect businesses that sell or provide these goods and services, as well as consumers who purchase them.

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

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