Transferring the licensure of on-premise cereal malt beverage retailers and off-premise cereal malt beverage retailers from cities and counties to the alcoholic beverage control division of the department of revenue; allowing continued local licensure by cities or counties.
Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.
Retail tobacco and hemp products; smoking by a person younger than 21 years of age, prohibitions.
Retail tobacco and hemp products; smoking by a person younger than 21 years of age, prohibitions.
Retail tobacco products and hemp products; prohibiting sale or distribution, etc.
Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd.
Sales and use tax, agricultural products, producer value added agricultural products exempt from sales tax, Sec. 40-23-1, 40-23-4 am'd.
Prohibiting cities and counties from regulating consumer merchandise and auxiliary containers for the consumption, transportation or protection of consumer merchandise.
Prohibiting sales of unauthorized vape products
Sanctuary cities, counties and state-prohibition.