OK
Oklahoma House Bill HB2844

Oklahoma 2022 Regular Session

Oklahoma House Bill HB2844 Compare Versions

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2828 STATE OF OKLAHOMA
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3030 1st Session of the 58th Legislature (2021)
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3232 HOUSE BILL 2844 By: Roberts (Sean)
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2011, Section 1357, as last amended by Section
4242 1, Chapter 241, O.S.L. 2019 (68 O.S. Supp. 2020,
4343 Section 1357), which relates to exemptions from sales
4444 tax; exempting sale of food items by certain
4545 establishments as defined by specific Industry
4646 Numbers in the North American Industry Classification
4747 System; providing exceptions; p roviding an effective
4848 date; and declaring an emergency .
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5454 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5555 SECTION 1. AMENDATORY 68 O.S. 2011, Section 1357, as
5656 last amended by Section 1, Chapter 241, O.S.L. 2019 (68 O.S. Supp.
5757 2020, Section 1357), is amended to read as follows:
5858 Section 1357. Exemptions – General.
5959 There are hereby specifically exempted from the tax levied by
6060 the Oklahoma Sales Tax Code:
6161 1. Transportation of school pupils to and from elementary
6262 schools or high schools in motor or other vehicles;
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8989 2. Transportation of persons where the fare of each person does
9090 not exceed One Dollar ($1.00), or local transportation of persons
9191 within the corporate limits of a municipality except by taxicabs;
9292 3. Sales for resale to persons engaged in the business of
9393 reselling the articles purchased, whether within or without the
9494 state, provided that such sales to residents of this state are made
9595 to persons to whom sales tax permits have been issued as provided in
9696 the Oklahoma Sales Tax Code. This exemption shall not apply to the
9797 sales of articles made to persons holding permits when such persons
9898 purchase items for their use and which they are not regularly
9999 engaged in the business of reselling; neither shall this exemption
100100 apply to sales of tangible personal property to peddlers, solicitors
101101 and other salespersons who do not have an established place of
102102 business and a sales tax permit. The exemption provided by this
103103 paragraph shall apply to sales of motor fuel or diesel fue l to a
104104 Group Five vendor, but the use of such motor fuel or diesel fuel by
105105 the Group Five vendor shall not be exempt from the tax levied by the
106106 Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
107107 is exempt from sales tax when the motor fuel is for shipment outside
108108 this state and consumed by a common carrier by rail in the conduct
109109 of its business. The sales tax shall apply to the purchase of motor
110110 fuel or diesel fuel in Oklahoma by a common carrier by rail when
111111 such motor fuel is purchased f or fueling, within this state, of any
112112 locomotive or other motorized flanged wheel equipment;
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139139 4. Sales of advertising space in newspapers and periodicals;
140140 5. Sales of programs relating to sporting and entertainment
141141 events, and sales of advertising on bill boards (including signage,
142142 posters, panels, marquees, or on other similar surfaces, whether
143143 indoors or outdoors) or in programs relating to sporting and
144144 entertainment events, and sales of any advertising, to be displayed
145145 at or in connection with a sporting event, via the Internet,
146146 electronic display devices, or through public address or broadcast
147147 systems. The exemption authorized by this paragraph shall be
148148 effective for all sales made on or after January 1, 2001;
149149 6. Sales of any advertising, other than th e advertising
150150 described by paragraph 5 of this section, via the Internet,
151151 electronic display devices, or through the electronic media,
152152 including radio, public address or broadcast systems, television
153153 (whether through closed circuit broadcasting systems or otherwise),
154154 and cable and satellite television, and the servicing of any
155155 advertising devices;
156156 7. Eggs, feed, supplies, machinery and equipment purchased by
157157 persons regularly engaged in the business of raising worms, fish,
158158 any insect or any other form of t errestrial or aquatic animal life
159159 and used for the purpose of raising same for marketing. This
160160 exemption shall only be granted and extended to the purchaser when
161161 the items are to be used and in fact are used in the raising of
162162 animal life as set out above. Each purchaser shall certify, in
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189189 writing, on the invoice or sales ticket retained by the vendor that
190190 the purchaser is regularly engaged in the business of raising such
191191 animal life and that the items purchased will be used only in such
192192 business. The vendor shall certify to the Oklahoma Tax Commission
193193 that the price of the items has been reduced to grant the full
194194 benefit of the exemption. Violation hereof by the purchaser or
195195 vendor shall be a misdemeanor;
196196 8. Sale of natural or artificial gas and electric ity, and
197197 associated delivery or transmission services, when sold exclusively
198198 for residential use. Provided, this exemption shall not apply to
199199 any sales tax levied by a city or town, or a county, or any other
200200 jurisdiction in this state;
201201 9. In addition to the exemptions authorized by Section 1357.6
202202 of this title, sales of drugs sold pursuant to a prescription
203203 written for the treatment of human beings by a person licensed to
204204 prescribe the drugs, and sales of insulin and medical oxygen.
205205 Provided, this exempt ion shall not apply to over -the-counter drugs;
206206 10. Transfers of title or possession of empty, partially
207207 filled, or filled returnable oil and chemical drums to any person
208208 who is not regularly engaged in the business of selling, reselling
209209 or otherwise transferring empty, partially filled, or filled
210210 returnable oil drums;
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237237 11. Sales of one-way utensils, paper napkins, paper cups,
238238 disposable hot containers and other one -way carry out materials to a
239239 vendor of meals or beverages;
240240 12. Sales of food or food produc ts for home consumption which
241241 are purchased in whole or in part with coupons issued pursuant to
242242 the federal food stamp program as authorized by Sections 2011
243243 through 2029 of Title 7 of the United States Code, as to that
244244 portion purchased with such coupons. The exemption provided for
245245 such sales shall be inapplicable to such sales upon the effective
246246 date of any federal law that removes the requirement of the
247247 exemption as a condition for participation by the state in the
248248 federal food stamp program;
249249 13. Sales of food or food products, or any equipment or
250250 supplies used in the preparation of the food or food products to or
251251 by an organization which:
252252 a. is exempt from taxation pursuant to the provisions of
253253 Section 501(c)(3) of the Internal Revenue Code, 26
254254 U.S.C., Section 501(c)(3), and which provides and
255255 delivers prepared meals for home consumption to
256256 elderly or homebound persons as part of a program
257257 commonly known as "Meals on Wheels" or "Mobile Meals",
258258 or
259259 b. is exempt from taxation pursuant to the provisions of
260260 Section 501(c)(3) of the Internal Revenue Code, 26
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287287 U.S.C., Section 501(c)(3), and which receives federal
288288 funding pursuant to the Older Americans Act of 1965,
289289 as amended, for the purpose of providing nutrition
290290 programs for the care and benefit of elderly pe rsons;
291291 14. a. Sales of tangible personal property or services to or
292292 by organizations which are exempt from taxation
293293 pursuant to the provisions of Section 501(c)(3) of the
294294 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
295295 and:
296296 (1) are primarily involved in the collection and
297297 distribution of food and other household products
298298 to other organizations that facilitate the
299299 distribution of such products to the needy and
300300 such distributee organizations are exempt from
301301 taxation pursuant to the provisions of Section
302302 501(c)(3) of the Internal Revenue Code, 26
303303 U.S.C., Section 501(c)(3), or
304304 (2) facilitate the distribution of such products to
305305 the needy.
306306 b. Sales made in the course of business for profit or
307307 savings, competing with other persons engaged in the
308308 same or similar business shall not be exempt under
309309 this paragraph;
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336336 15. Sales of tangible personal property or services to
337337 children's homes which are located on church -owned property and are
338338 operated by organizations exempt from taxation pursuant to the
339339 provisions of the Internal Revenue Code, 26 U.S.C., Section
340340 501(c)(3);
341341 16. Sales of computers, data processing equipment, related
342342 peripherals and telephone, telegraph or telecommunications service
343343 and equipment for use in a qualified aircraft maintenance or
344344 manufacturing facility. For purposes of this paragraph, "qualified
345345 aircraft maintenance or manufacturing facility " means a new or
346346 expanding facility primarily engaged in aircraft repair, building or
347347 rebuilding whether or not on a factory basis, whose total cost of
348348 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
349349 and which employs at least two hundred fifty (250) new full -time-
350350 equivalent employees, as certified by the Oklahoma Employment
351351 Security Commission, upon completion of the facility. In orde r to
352352 qualify for the exemption provided for by this paragraph, the cost
353353 of the items purchased by the qualified aircraft maintenance or
354354 manufacturing facility shall equal or exceed the sum of Two Million
355355 Dollars ($2,000,000.00);
356356 17. Sales of tangible pers onal property consumed or
357357 incorporated in the construction or expansion of a qualified
358358 aircraft maintenance or manufacturing facility as defined in
359359 paragraph 16 of this section. For purposes of this paragraph, sales
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386386 made to a contractor or subcontractor t hat has previously entered
387387 into a contractual relationship with a qualified aircraft
388388 maintenance or manufacturing facility for construction or expansion
389389 of such a facility shall be considered sales made to a qualified
390390 aircraft maintenance or manufacturing facility;
391391 18. Sales of the following telecommunications services:
392392 a. Interstate and International "800 service". "800
393393 service" means a "telecommunications service " that
394394 allows a caller to dial a toll -free number without
395395 incurring a charge for the call. The service is
396396 typically marketed under the name "800", "855", "866",
397397 "877", and "888" toll-free calling, and any subsequent
398398 numbers designated by the Federal Communications
399399 Commission, or
400400 b. Interstate and International "900 service". "900
401401 service" means an inbound toll "telecommunications
402402 service" purchased by a subscriber that allows the
403403 subscriber's customers to call in to the subscriber 's
404404 prerecorded announcement or live service. "900
405405 service" does not include the charge for: collection
406406 services provided by the seller of the
407407 "telecommunications services " to the subscriber, or
408408 service or product sold by the subscriber to the
409409 subscriber's customer. The service is typically
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436436 marketed under the name "900" service, and any
437437 subsequent numbers designated by the Federal
438438 Communications Commission,
439439 c. Interstate and International "private communications
440440 service". "Private communications service " means a
441441 "telecommunications service " that entitles the
442442 customer to exclusive or priority use of a
443443 communications channel or group of channels between or
444444 among termination points, regardless of the manner in
445445 which such channel or channels are connected, and
446446 includes switching capacity, extension lines,
447447 stations, and any other associated services that are
448448 provided in connection with the use of such channel or
449449 channels,
450450 d. "Value-added nonvoice data service ". "Value-added
451451 nonvoice data service " means a service that otherwise
452452 meets the definition of "telecommunications services "
453453 in which computer processing applications are used to
454454 act on the form, content, code, or protocol of the
455455 information or data primarily for a purpose other than
456456 transmission, conveyance or routing,
457457 e. Interstate and International telecommunications
458458 service which is:
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485485 (1) rendered by a company for privat e use within its
486486 organization, or
487487 (2) used, allocated, or distributed by a company to
488488 its affiliated group,
489489 f. Regulatory assessments and charges, including charges
490490 to fund the Oklahoma Universal Service Fund, the
491491 Oklahoma Lifeline Fund and the Oklahoma Hi gh Cost
492492 Fund, and
493493 g. Telecommunications nonrecurring charges, including but
494494 not limited to the installation, connection, change or
495495 initiation of telecommunications services which are
496496 not associated with a retail consumer sale;
497497 19. Sales of railroad track spikes manufactured and sold for
498498 use in this state in the construction or repair of railroad tracks,
499499 switches, sidings and turnouts;
500500 20. Sales of aircraft and aircraft parts provided such sales
501501 occur at a qualified aircraft maintenance facility. As used in this
502502 paragraph, "qualified aircraft maintenance facility " means a
503503 facility operated by an air common carrier, including one or more
504504 component overhaul support buildings or structures in an area owned,
505505 leased or controlled by the air common carrier, at w hich there were
506506 employed at least two thousand (2,000) full -time-equivalent
507507 employees in the preceding year as certified by the Oklahoma
508508 Employment Security Commission and which is primarily related to the
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535535 fabrication, repair, alteration, modification, ref urbishing,
536536 maintenance, building or rebuilding of commercial aircraft or
537537 aircraft parts used in air common carriage. For purposes of this
538538 paragraph, "air common carrier" shall also include members of an
539539 affiliated group as defined by Section 1504 of the I nternal Revenue
540540 Code, 26 U.S.C., Section 1504. Beginning July 1, 2012, sales of
541541 machinery, tools, supplies, equipment and related tangible personal
542542 property and services used or consumed in the repair, remodeling or
543543 maintenance of aircraft, aircraft engin es, or aircraft component
544544 parts which occur at a qualified aircraft maintenance facility;
545545 21. Sales of machinery and equipment purchased and used by
546546 persons and establishments primarily engaged in computer services
547547 and data processing:
548548 a. as defined under Industrial Group Numbers 7372 and
549549 7373 of the Standard Industrial Classification (SIC)
550550 Manual, latest version, which derive at least fifty
551551 percent (50%) of their annual gross revenues from the
552552 sale of a product or service to an out -of-state buyer
553553 or consumer, and
554554 b. as defined under Industrial Group Number 7374 of the
555555 SIC Manual, latest version, which derive at least
556556 eighty percent (80%) of their annual gross revenues
557557 from the sale of a product or service to an out -of-
558558 state buyer or consumer.
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585585 Eligibility for the exemption set out in this paragraph shall be
586586 established, subject to review by the Tax Commission, by annually
587587 filing an affidavit with the Tax Commission stating that the
588588 facility so qualifies and such information as required by the Tax
589589 Commission. For purposes of determining whether annual gross
590590 revenues are derived from sales to out -of-state buyers or consumers,
591591 all sales to the federal government shall be considered to be to an
592592 out-of-state buyer or consumer;
593593 22. Sales of prosthetic devices to an individual for use by
594594 such individual. For purposes of this paragraph, "prosthetic
595595 device" shall have the same meaning as provided in Section 1357.6 of
596596 this title, but shall not include corrective eye glasses, contact
597597 lenses or hearing aids;
598598 23. Sales of tangible personal property or services to a motion
599599 picture or television production company to be used or consumed in
600600 connection with an eligible production. For purposes of this
601601 paragraph, "eligible production" means a documentary, special, music
602602 video, or a television commercial or television program that will
603603 serve as a pilot for or be a segment of an ongoing dramatic or
604604 situation comedy series filmed or taped for network or national or
605605 regional syndication or a feature -length motion picture intende d for
606606 theatrical release or for network or national or regional
607607 syndication or broadcast. The provisions of this paragraph shall
608608 apply to sales occurring on or after July 1, 1996. In order to
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635635 qualify for the exemption, the motion picture or television
636636 production company shall file any documentation and information
637637 required to be submitted pursuant to rules promulgated by the Tax
638638 Commission;
639639 24. Sales of diesel fuel sold for consumption by commercial
640640 vessels, barges and other commercial watercraft;
641641 25. Sales of tangible personal property or services to tax -
642642 exempt independent nonprofit biomedical research foundations that
643643 provide educational programs for Oklahoma science students and
644644 teachers and to tax-exempt independent nonprofit community blood
645645 banks headquartered in this state;
646646 26. Effective May 6, 1992, sales of wireless telecommunications
647647 equipment to a vendor who subsequently transfers the equipment at no
648648 charge or for a discounted charge to a consumer as part of a
649649 promotional package or as an induc ement to commence or continue a
650650 contract for wireless telecommunications services;
651651 27. Effective January 1, 1991, leases of rail transportation
652652 cars to haul coal to coal -fired plants located in this state which
653653 generate electric power;
654654 28. Beginning July 1, 2005, sales of aircraft engine repairs,
655655 modification, and replacement parts, sales of aircraft frame repairs
656656 and modification, aircraft interior modification, and paint, and
657657 sales of services employed in the repair, modification and
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684684 replacement of parts of aircraft engines, aircraft frame and
685685 interior repair and modification, and paint;
686686 29. Sales of materials and supplies to the owner or operator of
687687 a ship, motor vessel or barge that is used in interstate or
688688 international commerce if the materials and supplies:
689689 a. are loaded on the ship, motor vessel or barge and used
690690 in the maintenance and operation of the ship, motor
691691 vessel or barge, or
692692 b. enter into and become component parts of the ship,
693693 motor vessel or barge;
694694 30. Sales of tangible personal propert y made at estate sales at
695695 which such property is offered for sale on the premises of the
696696 former residence of the decedent by a person who is not required to
697697 be licensed pursuant to the Transient Merchant Licensing Act, or who
698698 is not otherwise required to o btain a sales tax permit for the sale
699699 of such property pursuant to the provisions of Section 1364 of this
700700 title; provided:
701701 a. such sale or event may not be held for a period
702702 exceeding three (3) consecutive days,
703703 b. the sale must be conducted within six (6) months of
704704 the date of death of the decedent, and
705705 c. the exemption allowed by this paragraph shall not be
706706 allowed for property that was not part of the
707707 decedent's estate;
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734734 31. Beginning January 1, 2004, sales of electricity and
735735 associated delivery and tran smission services, when sold exclusively
736736 for use by an oil and gas operator for reservoir dewatering projects
737737 and associated operations commencing on or after July 1, 2003, in
738738 which the initial water -to-oil ratio is greater than or equal to
739739 five-to-one water-to-oil, and such oil and gas development projects
740740 have been classified by the Corporation Commission as a reservoir
741741 dewatering unit;
742742 32. Sales of prewritten computer software that is delivered
743743 electronically. For purposes of this paragraph, "delivered
744744 electronically" means delivered to the purchaser by means other than
745745 tangible storage media;
746746 33. Sales of modular dwelling units when built at a production
747747 facility and moved in whole or in parts, to be assembled on -site,
748748 and permanently affixed to the r eal property and used for
749749 residential or commercial purposes. The exemption provided by this
750750 paragraph shall equal forty -five percent (45%) of the total sales
751751 price of the modular dwelling unit. For purposes of this paragraph,
752752 "modular dwelling unit " means a structure that is not subject to the
753753 motor vehicle excise tax imposed pursuant to Section 2103 of this
754754 title;
755755 34. Sales of tangible personal property or services to persons
756756 who are residents of Oklahoma and have been honorably discharged
757757 from active service in any branch of the Armed Forces of the United
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784784 States or Oklahoma National Guard and who have been certified by the
785785 United States Department of Veterans Affairs or its successor to be
786786 in receipt of disability compensation at the one -hundred-percent
787787 rate and the disability shall be permanent and have been sustained
788788 through military action or accident or resulting from disease
789789 contracted while in such active service or the surviving spouse of
790790 such person if the person is deceased and the spouse has n ot
791791 remarried; provided, sales for the benefit of the person to a spouse
792792 of the eligible person or to a member of the household in which the
793793 eligible person resides and who is authorized to make purchases on
794794 the person's behalf, when such eligible person is not present at the
795795 sale, shall also be exempt for purposes of this paragraph. The
796796 Oklahoma Tax Commission shall issue a separate exemption card to a
797797 spouse of an eligible person or to a member of the household in
798798 which the eligible person resides who is authorized to make
799799 purchases on the person 's behalf, if requested by the eligible
800800 person. Sales qualifying for the exemption authorized by this
801801 paragraph shall not exceed Twenty -five Thousand Dollars ($25,000.00)
802802 per year per individual while the disabled veteran is living. Sales
803803 qualifying for the exemption authorized by this paragraph shall not
804804 exceed One Thousand Dollars ($1,000.00) per year for an unremarried
805805 surviving spouse. Upon request of the Tax Commission, a person
806806 asserting or claiming the exe mption authorized by this paragraph
807807 shall provide a statement, executed under oath, that the total sales
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834834 amounts for which the exemption is applicable have not exceeded
835835 Twenty-five Thousand Dollars ($25,000.00) per year per living
836836 disabled veteran or One T housand Dollars ($1,000.00) per year for an
837837 unremarried surviving spouse. If the amount of such exempt sales
838838 exceeds such amount, the sales tax in excess of the authorized
839839 amount shall be treated as a direct sales tax liability and may be
840840 recovered by the Tax Commission in the same manner provided by law
841841 for other taxes, including penalty and interest;
842842 35. Sales of electricity to the operator, specifically
843843 designated by the Corporation Commission, of a spacing unit or lease
844844 from which oil is produced or a ttempted to be produced using
845845 enhanced recovery methods, including, but not limited to, increased
846846 pressure in a producing formation through the use of water or
847847 saltwater if the electrical usage is associated with and necessary
848848 for the operation of equipmen t required to inject or circulate
849849 fluids in a producing formation for the purpose of forcing oil or
850850 petroleum into a wellbore for eventual recovery and production from
851851 the wellhead. In order to be eligible for the sales tax exemption
852852 authorized by this pa ragraph, the total content of oil recovered
853853 after the use of enhanced recovery methods shall not exceed one
854854 percent (1%) by volume. The exemption authorized by this paragraph
855855 shall be applicable only to the state sales tax rate and shall not
856856 be applicable to any county or municipal sales tax rate;
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883883 36. Sales of intrastate charter and tour bus transportation.
884884 As used in this paragraph, "intrastate charter and tour bus
885885 transportation" means the transportation of persons from one
886886 location in this state to an other location in this state in a motor
887887 vehicle which has been constructed in such a manner that it may
888888 lawfully carry more than eighteen persons, and which is ordinarily
889889 used or rented to carry persons for compensation. Provided, this
890890 exemption shall not apply to regularly scheduled bus transportation
891891 for the general public;
892892 37. Sales of vitamins, minerals and dietary supplements by a
893893 licensed chiropractor to a person who is the patient of such
894894 chiropractor at the physical location where the chiropractor
895895 provides chiropractic care or services to such patient. The
896896 provisions of this paragraph shall not be applicable to any drug,
897897 medicine or substance for which a prescription by a licensed
898898 physician is required;
899899 38. Sales of goods, wares, merchandise, tan gible personal
900900 property, machinery and equipment to a web search portal located in
901901 this state which derives at least eighty percent (80%) of its annual
902902 gross revenue from the sale of a product or service to an out -of-
903903 state buyer or consumer. For purposes of this paragraph, "web
904904 search portal" means an establishment classified under NAICS code
905905 519130 which operates websites that use a search engine to generate
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932932 and maintain extensive databases of Internet addresses and content
933933 in an easily searchable format;
934934 39. Sales of tangible personal property consumed or
935935 incorporated in the construction or expansion of a facility for a
936936 corporation organized under Section 437 et seq. of Title 18 of the
937937 Oklahoma Statutes as a rural electric cooperative. For purposes of
938938 this paragraph, sales made to a contractor or subcontractor that has
939939 previously entered into a contractual relationship with a rural
940940 electric cooperative for construction or expansion of a facility
941941 shall be considered sales made to a rural electric cooperat ive;
942942 40. Sales of tangible personal property or services to a
943943 business primarily engaged in the repair of consumer electronic
944944 goods, including, but not limited to, cell phones, compact disc
945945 players, personal computers, MP3 players, digital devices for the
946946 storage and retrieval of information through hard -wired or wireless
947947 computer or Internet connections, if the devices are sold to the
948948 business by the original manufacturer of such devices and the
949949 devices are repaired, refitted or refurbished for sale by th e entity
950950 qualifying for the exemption authorized by this paragraph directly
951951 to retail consumers or if the devices are sold to another business
952952 entity for sale to retail consumers;
953953 41. On or after July 1, 2019, and prior to July 1, 2024, sales
954954 or leases of rolling stock when sold or leased by the manufacturer,
955955 regardless of whether the purchaser is a public services corporation
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982982 engaged in business as a common carrier of property or passengers by
983983 railway, for use or consumption by a common carrier directly i n the
984984 rendition of public service. For purposes of this paragraph,
985985 "rolling stock" means locomotives, autocars and railroad cars and
986986 "sales or leases" includes railroad car maintenance and retrofitting
987987 of railroad cars for their further use only on the ra ilways; and
988988 42. Sales of gold, silver, platinum, palladium or other bullion
989989 items such as coins and bars and legal tender of any nation, which
990990 legal tender is sold according to its value as precious metal or as
991991 an investment. As used in the paragraph, "bullion" means any
992992 precious metal, including, but not limited to, gold, silver,
993993 platinum and palladium, that is in such a state or condition that
994994 its value depends upon its precious metal content and not its form.
995995 The exemption authorized by this paragraph shall not apply to
996996 fabricated metals that have been processed or manufactured for
997997 artistic use or as jewelry ; and
998998 43. Food items sold by a n establishment defined as a grocery
999999 store pursuant to Industry No. 445110 of the North American Industry
10001000 Classification System, latest revision, or food items sold by
10011001 convenience stores pursuant to Industry No. 445120 of the North
10021002 American Industry Classification System, latest revision, or food
10031003 items sold by a gasoline station having convenience store items as
10041004 defined by Industry No. 447110 of the North American Industry
10051005 Classification System, latest revision, but excluding candy, soft
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10321032 drinks having carbonation , ice, or food items sold in a manner
10331033 subject to a tax levied in lieu of sales tax by other provisions of
10341034 law.
10351035 SECTION 2. This act shall become effective July 1, 2021.
10361036 SECTION 3. It being immediately necessary for the preservation
10371037 of the public peace, health or safety, an emergency is hereby
10381038 declared to exist, by reason whereof t his act shall take effect and
10391039 be in full force from and after its passage and approval.
10401040
10411041 58-1-7045 MAH 01/15/21