Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE RV See Note)
Exempts from state and local sales and use tax certain agricultural fencing materials and trailers acquired by commercial farmers (OR DECREASE GF RV See Note)
Exempts from state and local sales and use taxes certain tangible personal property and services related to photography and videography services. (gov sig) (RE DECREASE GF RV See Note)
Provides relative to the state sales and use tax exemptions for food for home consumption, residential utilities, and prescription drugs (OR NO IMPACT GF RV See Note)
Creates new $100 assessment for convictions of certain sexual offenses to fund counseling for victims and their families; establishes Sexual Offender Victim Counseling Fund.