The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 113 Original 2018 Regular Session Peacock
Present constitution provides that purchases of food for home consumption, prescription drugs, and
residential purchases of natural gas, electricity, and water shall be exempt from the state sales and
use tax.
Present constitution applies the sales tax exemption for water for residential use to apartment
buildings and other multi-unit residences, but requires that each unit be separately metered for the
exemption to apply.
Proposed constitutional amendment retains the sales tax exemptions in the present constitution and
removes the separate metering requirement from the sales tax exemption for water for multi-unit
residences.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 6, 2018.
(Amends Const. Art. VII, Sec. 2.2(C))