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Oklahoma House Bill HB2086

Oklahoma 2023 Regular Session

Oklahoma House Bill HB2086 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 59th Legislature (2023)
3131
3232 HOUSE BILL 2086 By: Echols
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 1352, whi ch relates to
4242 definitions; defining terms; exempting from sales tax
4343 the sale of food and food ingredients; limiting
4444 duration of exempt treatment; providing for effect of
4545 exemption on sales or excise tax levied by local
4646 taxing jurisdictions ; authorizing Oklahoma Tax
4747 Commission to promulgate rul es; providing for
4848 codification; providing an effective date; and
4949 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. 2021, Section 1352, is
5656 amended to read as fol lows:
5757 Section 1352. As used in the Oklahoma Sales Tax Code:
5858 1. "Alcoholic beverages" means beverages that are suitable for
5959 human consumption and contain one-half of one percent (0.5%) or more
6060 of alcohol by volume;
6161 2. "Bundled transaction" means the retail sale of two or more
6262 products, except real property and services to real property, where
6363 the products are otherwise distinct and identi fiable, and the
6464 products are sold for o ne nonitemized price. A "bundled
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9191 transaction" does not include the sale of any products in which the
9292 sales price varies, or is negotiable, based on the selection by the
9393 purchaser of the products included in the trans action. As used in
9494 this paragraph:
9595 a. "distinct and identifiable products " does not include:
9696 (1) packaging such as con tainers, boxes, sacks, bags,
9797 and bottles, or other materials such as wrapping,
9898 labels, tags, and instruction guides, that
9999 accompany the retail sale of the products and are
100100 incidental or immaterial to the retail sale
101101 thereof, including but not limited to, g rocery
102102 sacks, shoeboxes, dry cleaning garment bags and
103103 express delivery envelopes and boxes,
104104 (2) a product provided free of charge with t he
105105 required purchase of another product . A product
106106 is provided free of charge if the sales price of
107107 the product purchased does not vary depending on
108108 the inclusion of the product provided free of
109109 charge, or
110110 (3) items included in the definition of gross
111111 receipts or sales price, pursuant to this
112112 section,
113113 b. "one nonitemized price " does not include a price that
114114 is separately identified by product on binding sales
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141141 or other supporting sales-related documentation made
142142 available to the customer in paper or electro nic form
143143 including, but not limited to , an invoice, bill of
144144 sale, receipt, contract, service agreement, lease
145145 agreement, periodic notice of rates and services, rate
146146 card, or price list,
147147 A transaction that otherwise meets the definition of a bundled
148148 transaction shall not be considered a bundled t ransaction if it is:
149149 (1) the retail sale of tangible personal property and
150150 a service where the tangible personal property is
151151 essential to the use of the service, and is
152152 provided exclusively in connection with the
153153 service, and the true object of the transac tion
154154 is the service,
155155 (2) the retail sale of services where one service is
156156 provided that is essential to the use or receipt
157157 of a second service and the first service is
158158 provided exclusively in connection with the
159159 second service and the true object of the
160160 transaction is the second service,
161161 (3) a transaction that includes taxable product s and
162162 nontaxable products and the purchase price or
163163 sales price of the taxable products is de
164164 minimis. For purposes of this subdivision
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191191 division, "de minimis" means the seller's
192192 purchase price or sales price of taxable products
193193 is ten percent (10%) or les s of the total
194194 purchase price or sales price of the bundled
195195 products. Sellers shall use either the purchase
196196 price or the sales price of the produ cts to
197197 determine if the taxable product s are de minimis.
198198 Sellers may not use a combination of the purchase
199199 price and sales price of the products to
200200 determine if the taxable products are de minimis.
201201 Sellers shall use the full term of a service
202202 contract to determine if the taxable products are
203203 de minimis, or
204204 (4) the retail sale of exempt tangible personal
205205 property and taxable tangible personal property
206206 where:
207207 (a) the transaction includes food and food
208208 ingredients, drugs, durable medical
209209 equipment, mobility enhancing equipment,
210210 over-the-counter drugs, prosthetic devices
211211 or medical supplies, and
212212 (b) the seller's purchase price or sales price
213213 of the taxable tangible personal property is
214214 fifty percent (50%) or l ess of the total
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241241 purchase price or sales price of t he bundled
242242 tangible personal property. Sellers may not
243243 use a combination of the purchase price and
244244 sales price of the tangible personal
245245 property when making the fifty percent (50%)
246246 determination for a tra nsaction;
247247 2. 3. "Business" means any activity enga ged in or caused to be
248248 engaged in by any person with the object of gain, benefit, or
249249 advantage, either direct or indirect;
250250 3. 4. "Candy" means a preparation of sugar, honey, or other
251251 natural or artificial sweeteners in combination with chocolate,
252252 fruits, nuts, or other ingredients or flavorings in the form of
253253 bars, drops, or pieces. Candy shall not include any prep aration
254254 containing flour or requiring refrigeration;
255255 5. "Commission" or "Tax Commission" means the Oklahoma Tax
256256 Commission;
257257 4. 6. "Computer" means an electronic device that accepts
258258 information in digital or similar form and manipulates it for a
259259 result based on a sequence of instructions;
260260 5. 7. "Computer software" means a set of coded instructi ons
261261 designed to cause a "computer" or automatic data processing
262262 equipment to perform a task;
263263 6. 8. "Consumer" or "user" means a person to whom a taxable
264264 sale of tangible personal property is made or to whom a taxable
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291291 service is furnished. "Consumer" or "user" includes all contractors
292292 to whom a taxable sale of materials, supplies, equipment, or other
293293 tangible personal property is made or to whom a taxable service is
294294 furnished to be used or consumed in the performance of any contract;
295295 7. 9. "Contractor" means any person who performs any
296296 improvement upon real property and who, as a necessary and
297297 incidental part of performing such improvement, incorporates
298298 tangible personal property belonging to or purchased by the person
299299 into the real property being improved ;
300300 8. 10. "Dietary supplements" means any product, other than
301301 tobacco, intended to supplement the diet that:
302302 a. contains one or more of the following dietary
303303 ingredients:
304304 (1) a vitamin,
305305 (2) a mineral,
306306 (3) an herb or other botanical,
307307 (4) an amino acid,
308308 (5) a dietary substance to supplement the diet by
309309 increasing the total dietary intake, or
310310 (6) a concentrate, metabolite, constituent, extract,
311311 or combination of any ing redient described in
312312 divisions (1) through (5) of this subparagraph,
313313 b. is intended for inge stion in tablet, capsule, powder,
314314 softgel, gelcap, or liquid form, or, if not intended
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341341 for ingestion in such form, is not represented as
342342 conventional food and is no t represented for use as a
343343 sole item of a meal or of the diet, and
344344 c. is required to be labe led as a dietary supplement,
345345 identifiable by the label and as required pursuant to
346346 Section 101.36 of Title 21 of the Code of Federal
347347 Regulations;
348348 11. "Drug" means a compound, substance or preparation, and any
349349 component of a compound, substance or preparat ion:
350350 a. recognized in the official United States
351351 Pharmacopoeia, official Homeopathic Pharmacopoeia of
352352 the United States, or official National Formulary, and
353353 supplement to any of them,
354354 b. intended for use in the diagnosis, cure, mitigation,
355355 treatment, or prevention of disease, or
356356 c. intended to affect the stru cture or any function of
357357 the body;
358358 9. 12. "Electronic" means relating to technology having
359359 electrical, digital, magnetic, wireless, optical, electromagnetic,
360360 or similar capabilities;
361361 10. 13. "Established place of business" means the location at
362362 which any person regularly engages in, conducts, or operates a
363363 business in a continuous manner for any length of time, that is open
364364 to the public during the hours customary to such business, in which
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391391 a stock of merchandise for resale is maintained, and which is not
392392 exempted by law from attachment, execution, or other species of
393393 forced sale barring any satisfaction of any d elinquent tax liability
394394 accrued under the Oklahoma Sales Tax Code;
395395 11. 14. "Fair authority" means:
396396 a. any county, municipality, school district, public
397397 trust or any other political subdivision of this
398398 state, or
399399 b. any not-for-profit corporation acting pur suant to an
400400 agency, operating or management agreement which has
401401 been approved or authorized by the governing body of
402402 any of the entities specified in subparagraph a of
403403 this paragraph which conduct, operate or produce a
404404 fair commonly understood to be a coun ty, district or
405405 state fair;
406406 12. 15. "Food and food ingredients" means substances, whether
407407 in liquid, concentrated, solid, frozen, dried , or dehydrated form,
408408 that are sold for ingestion or chewing by humans and are consumed
409409 for their taste or nutritional va lue. Food and food ingredients
410410 shall include bottled water, candy, and soft drinks. Food and food
411411 ingredients shall not include:
412412 a. alcoholic beverages,
413413 b. dietary supplements,
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440440 c. marijuana, usable marijuana , or marijuana-infused
441441 products,
442442 d. prepared food, or
443443 e. tobacco;
444444 16. a. "Gross receipts", "gross proceeds" or "sales price"
445445 means the total amount of consideration, including
446446 cash, credit, property and services, for which
447447 personal property or services are sold, leased or
448448 rented, valued in money, wheth er received in money or
449449 otherwise, without any deduction for the following:
450450 (1) the seller's cost of the property sold,
451451 (2) the cost of materials used, labor or service
452452 cost,
453453 (3) interest, losses, all costs of transportation to
454454 the seller, all taxes impose d on the seller, and
455455 any other expense of the seller,
456456 (4) charges by the seller for any se rvices necessary
457457 to complete the sale, other than delive ry and
458458 installation charges,
459459 (5) delivery charges and installation charges, unless
460460 separately stated on the in voice, billing or
461461 similar document given to the purchaser, and
462462 (6) credit for any trade -in.
463463 b. Such term shall not include:
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490490 (1) discounts, including cash, term, or coupons that
491491 are not reimbursed by a third party that are
492492 allowed by a seller and taken by a purchaser on a
493493 sale,
494494 (2) interest, financing, and carrying charges from
495495 credit extended on the sale of personal property
496496 or services, if the amou nt is separately stated
497497 on the invoice, bill of sale or similar document
498498 given to the purchaser, and
499499 (3) any taxes legally imposed directly on the
500500 consumer that are separately stated on the
501501 invoice, bill of sale or similar document given
502502 to the purchaser.
503503 c. Such term shall include consideration received by the
504504 seller from third parties if:
505505 (1) the seller actually receives consideration from a
506506 party other than the purchaser and the
507507 consideration is dir ectly related to a price
508508 reduction or discount on the sa le,
509509 (2) the seller has an obligation to pass the price
510510 reduction or discount through to the purchaser,
511511 (3) the amount of the consideration attributable to
512512 the sale is fixed and determinable by the sel ler
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539539 at the time of the sale of the item to the
540540 purchaser, and
541541 (4) one of the following criteria is met:
542542 (a) the purchaser presents a coupon, certificate
543543 or other documentation to the seller to
544544 claim a price reduction or discount where
545545 the coupon, certifica te or documentation is
546546 authorized, distributed or grante d by a
547547 third party with the understanding that the
548548 third party will reimburse any seller to
549549 whom the coupon, certificate or
550550 documentation is presented,
551551 (b) the purchaser identifies himself or herself
552552 to the seller as a member of a group or
553553 organization entitled to a price reduction
554554 or discount; provided, a "preferred
555555 customer" card that is available to any
556556 patron does not constitute membership in
557557 such a group, or
558558 (c) the price reduction or discount is
559559 identified as a third-party price reduction
560560 or discount on the invoice received by the
561561 purchaser or on a coupon, certificate or
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588588 other documentation presented by the
589589 purchaser;
590590 13.
591591 17. a. "Maintaining a place of business in this state" means
592592 and shall be presumed to include:
593593 (1) (a) utilizing or maintaining in this state,
594594 directly or by subsidiary, an office,
595595 distribution house, sales house, warehouse,
596596 or other physical place of business, whether
597597 owned or operated by the vendor or any other
598598 person, other than a common carrier acting
599599 in its capacity as such, or
600600 (b) having agents operating in this state,
601601 whether the place of business or agent
602602 is within this state tempora rily or
603603 permanently or whether the person or
604604 agent is authorized to do business
605605 within this state, and
606606 (2) the presence of any person, other than a common
607607 carrier acting in its capacity as such, that has
608608 substantial nexus in this state and that:
609609 (a) sells a similar line of products as the
610610 vendor and does so under the same or a
611611 similar business name,
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638638 (b) uses trademarks, service marks or trade
639639 names in this state that are the same
640640 or substantially similar to those used
641641 by the vendor,
642642 (c) delivers, installs, assembles or
643643 performs maintenance services for the
644644 vendor,
645645 (d) facilitates the vendor 's delivery of
646646 property to customers in the state by
647647 allowing the vendor's customers to pick
648648 up property sold by the vendor at an
649649 office, distribution facility,
650650 warehouse, storage place or similar
651651 place of business maintained by the
652652 person in this state, or
653653 (e) conducts any other activities in this state
654654 that are significantly associated with the
655655 vendor's ability to establish and maintain a
656656 market in this state for the vend or's sale.
657657 b. The presumptions in divisions (1) and (2) of
658658 subparagraph a of this paragrap h may be rebutted by
659659 demonstrating that the person 's activities in this
660660 state are not significantly associated with the
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687687 vendor's ability to establish and maintain a m arket in
688688 this state for the vendor's sales.
689689 c. Any ruling, agreement or contract, whether written or
690690 oral, express or implied, between a person an d
691691 executive branch of this state, or any other state
692692 agency or department, stating, agreeing or ruling that
693693 the person is not "maintaining a place of business in
694694 this state" or is not required to coll ect sales and
695695 use tax in this state despite the presence of a
696696 warehouse, distribution center or fulfillment center
697697 in this state that is owned or operated by the vend or
698698 or an affiliated person of the vendor shall be null
699699 and void unless it is specifically approved by a
700700 majority vote of each house of the Oklahom a
701701 Legislature;
702702 14. 18. "Manufacturing" means and includes the activity of
703703 converting or conditioning tangible personal property by changing
704704 the form, composition, or quality of character of some exis ting
705705 material or materials, including natural resources, by procedures
706706 commonly regarded by the average person as manufacturing,
707707 compounding, processing or assembling , into a material or materials
708708 with a different form or use. "Manufacturing" does not include
709709 extractive industrial activities such as mining, qu arrying, logging,
710710 and drilling for oil, gas and water, nor oil and gas field
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737737 processes, such as natural pressu re reduction, mechanical
738738 separation, heating, cooling, dehydration and compression;
739739 15. 19. "Manufacturing operation" means the designing,
740740 manufacturing, compounding, processing, assembling, warehousing, or
741741 preparing of articles for sale as tangible perso nal property. A
742742 manufacturing operation begins at the point where the materials
743743 enter the manufacturing site and ends at the point where a finish ed
744744 product leaves the manufacturing site. "Manufacturing operation "
745745 does not include administration, sales, d istribution,
746746 transportation, site construction, or site maintenance. Extractive
747747 activities and field processes shall not be deemed to be a part o f a
748748 manufacturing operation even when performed by a person otherwise
749749 engaged in manufacturing;
750750 16. 20. "Manufacturing site" means a location where a
751751 manufacturing operation is conducted, including a location
752752 consisting of one or more buildings or structu res in an area owned,
753753 leased, or controlled by a manufacturer;
754754 17. 21. "Over-the-counter drug" means a drug that contains a
755755 label that identifies the product as a drug as required by 21
756756 C.F.R., Section 201.66. The over-the-counter-drug label includes:
757757 a. a "Drug Facts" panel, or
758758 b. a statement of the "active ingredient(s) " with a list
759759 of those ingredients contai ned in the compound,
760760 substance or preparation;
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787787 18. 22. "Person" means any individual, com pany, partnership,
788788 joint venture, joint agreement, assoc iation, mutual or otherwise,
789789 limited liability company, corporation, estate, trust, business
790790 trust, receiver or trustee appointed by any state or federal court
791791 or otherwise, syndicate, this state, any county, city, municipality,
792792 school district, any other political subdivision of the state, or
793793 any group or combination acting as a unit, in the plural or singular
794794 number;
795795 19. 23. "Prepared food" means:
796796 a. food sold in a heated state or that is heated by the
797797 seller,
798798 b. two or more food ingredients mixed or com bined by the
799799 seller for sale as a single item, or
800800 c. food sold with eating utensils provided by the seller,
801801 including plates, knives, forks, spoons, glasses,
802802 cups, napkins, or straws;
803803 24. "Prescription" means an order, formula or recipe issued in
804804 any form of oral, written, electronic, or other means of
805805 transmission by a duly licensed "practitioner" as defined in Section
806806 1357.6 of this title;
807807 20. 25. "Prewritten computer software" means "computer
808808 software", including prewritten upgrades, which is not desig ned and
809809 developed by the author or other creator to the specifications of a
810810 specific purchaser. The combining of two or more prewritten
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837837 computer software programs or prewritten portions thereof does not
838838 cause the combination to be other than prewritten co mputer software.
839839 Prewritten software includes software designed and developed by the
840840 author or other creator to the specifications of a specific
841841 purchaser when it is sold to a person other than the p urchaser.
842842 Where a person modifies or enhances computer software of which the
843843 person is not the author or creator, the person shall be deemed to
844844 be the author or crea tor only of such person's modifications or
845845 enhancements. Prewritten software or a prewrit ten portion thereof
846846 that is modified or enhanced to any degree, where such modification
847847 or enhancement is designed and developed to the specifications of a
848848 specific purchaser, remains prewritten software; provided, however,
849849 that where there is a reasonable , separately stated charge or an
850850 invoice or other statem ent of the price given to the purchaser for
851851 such modification or enhancement, such modification or enhancement
852852 shall not constitute prewritten computer software;
853853 21. 26. "Repairman" means any person who performs any repair
854854 service upon tangible personal p roperty of the consumer, whether or
855855 not the repairman, as a necessary and incidental part of performing
856856 the service, incorporates tangible personal property belonging to or
857857 purchased by the repairman into the tangible personal property being
858858 repaired;
859859 22. 27. "Sale" means the transfer of either title or possession
860860 of tangible personal property for a valuable cons ideration
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887887 regardless of the manner, method, instrumentality, or device by
888888 which the transfer is accomplished in this state, or other
889889 transactions as provided by this paragraph, including but not
890890 limited to:
891891 a. the exchange, barter, lease, or rental of tang ible
892892 personal property resulting in the transfer of the
893893 title to or possession of the prop erty,
894894 b. the disposition for consumption or use in any b usiness
895895 or by any person of all goods, wares, merchandise, or
896896 property which has been purchased for resale,
897897 manufacturing, or further processing,
898898 c. the sale, gift, exchange, or other disposition of
899899 admission, dues, or fees to clubs, places of
900900 amusement, or recreational or athletic events or for
901901 the privilege of having access to or the use of
902902 amusement, recreation al, athletic or entertainment
903903 facilities,
904904 d. the furnishing or rendering of services taxab le under
905905 the Oklahoma Sales Tax Code, and
906906 e. any use of motor fuel or diesel fuel by a supplier, as
907907 defined in Section 500.3 of this title, upon which
908908 sales tax has not previously been paid, for purposes
909909 other than to propel motor vehicles over the public
910910 highways of this state. Motor fuel or diesel fuel
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937937 purchased outside the state and used for purposes
938938 other than to propel motor vehicles over the public
939939 highways of this state shall not constitute a sale
940940 within the meaning of this paragraph;
941941 23. 28. "Sale for resale" means:
942942 a. a sale of tangible personal prope rty to any purchaser
943943 who is purchasing tangible personal property for the
944944 purpose of reselling it within the g eographical limits
945945 of the United States of America or its territories or
946946 possessions, in the normal course of business either
947947 in the form or condi tion in which it is purchased or
948948 as an attachment to or integral part of other tangible
949949 personal property,
950950 b. a sale of tangible personal property to a purchaser
951951 for the sole purpose of the renting or leasing, within
952952 the geographical limits of the United S tates of
953953 America or its territories or possessions, of the
954954 tangible personal property to another person by the
955955 purchaser, but not if incidental to the renting or
956956 leasing of real estate,
957957 c. a sale of tangible goods and products within this
958958 state if, simultaneously with the sale, the vendor
959959 issues an export bill of lading, or other
960960 documentation that the point of de livery of such goods
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987987 for use and consumption is in a foreign country and
988988 not within the territorial confines of the United
989989 States. If the vendor is not in the business of
990990 shipping the tangible goods and products that are
991991 purchased from the vendor, the buy er or purchaser of
992992 the tangible goods and products is responsible for
993993 providing an export bill of lading or other
994994 documentation to the vendor from whom the tangible
995995 goods and products were purchased showing that the
996996 point of delivery of such goods for use and
997997 consumption is a foreign country and not within the
998998 territorial confines of the United States, or
999999 d. a sales of any carrier access services, r ight of
10001000 access services, telecommunications services to be
10011001 resold, or telecommunications used in the subsequen t
10021002 provision of, use as a component part of, or
10031003 integrated into, end-to-end telecommunications
10041004 service;
10051005 24. 29. "Soft drinks" means any nonalcoholic beverages that
10061006 contain natural or artificial sweeteners. Soft drinks shall not
10071007 include beverages that cont ain:
10081008 a. milk or milk products,
10091009 b. soy, rice, oat, or similar milk substitutes, or
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10361036 c. greater than fifty percent (50%) of vegetable or fruit
10371037 juice by volume;
10381038 30. "Tangible personal property " means personal property that
10391039 can be seen, weighed, measured, felt , or touched or that is in any
10401040 other manner perceptible to the senses. "Tangible personal
10411041 property" includes electricity, water, gas, steam and p rewritten
10421042 computer software. This definition shall be applicable only for
10431043 purposes of the Oklahoma Sales Tax Code;
10441044 25. 31. "Taxpayer" means any person liable to pay a tax imposed
10451045 by the Oklahoma Sales Tax Code;
10461046 26. 32. "Tax period" or "taxable period" means the calendar
10471047 period or the taxpayer 's fiscal period for which a taxpayer has
10481048 obtained a permit from the T ax Commission to use a fiscal period in
10491049 lieu of a calendar period;
10501050 27. 33. "Tax remitter" means any person required to collect,
10511051 report, or remit the tax imposed by the Oklahoma Sales Tax Code. A
10521052 tax remitter who fails, for any reason, to collect, report, or remit
10531053 the tax shall be considered a taxpayer for purposes of assessment,
10541054 collection, and enforcement of the tax imposed by the Oklahoma Sales
10551055 Tax Code;
10561056 34. "Tobacco" means cigarettes, cigars, chewing or pipe
10571057 tobacco, or any other item that contains to bacco; and
10581058 28. 35. "Vendor" means:
10591059
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10851085 a. any person making sales of tangible personal proper ty
10861086 or services in this state, the gross receipts or gros s
10871087 proceeds from which are taxed by the Oklahoma Sales
10881088 Tax Code,
10891089 b. any person maintaining a place of business in this
10901090 state and making sales of tangible personal property
10911091 or services, whether at the p lace of business or
10921092 elsewhere, to persons within this st ate, the gross
10931093 receipts or gross proceeds from which are taxed by the
10941094 Oklahoma Sales Tax Code,
10951095 c. any person who solicits business by employees,
10961096 independent contractors, agents, or other
10971097 representatives in this state, and thereby makes sales
10981098 to persons within this state of tangible personal
10991099 property or services, the gross receipts or gross
11001100 proceeds from which are taxed by the Oklahoma Sales
11011101 Tax Code, or
11021102 d. any person, pursuant to an agreement with the person
11031103 with an ownership interest in or title to tangibl e
11041104 personal property, who has been entrusted with the
11051105 possession of any such property and has the power to
11061106 designate who is to obtain title, to physically
11071107 transfer possession of, or otherwise make sale s of the
11081108 property.
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11351135 SECTION 2. NEW LAW A new section of law to be codified
11361136 in the Oklahoma Statutes as Section 1357.11 of Title 68, unless
11371137 there is created a duplication in numbering, reads as follows:
11381138 A. 1. On or after the effective date of this act until the
11391139 period ending June 30, 2027, an excise tax of zero percent (0%) is
11401140 hereby imposed upon all retail sales of food and food ingredients
11411141 sold for human consumption off the premises where sold.
11421142 2. Any sales tax or excise tax levie d by a city, town, county,
11431143 or any other jurisdiction in this state upon sales of food and food
11441144 ingredients shall be in effect regar dless of ordinance or
11451145 contractual provisions referring to previously imposed state sales
11461146 tax on the items.
11471147 B. The Oklahoma Tax Commission shall promulgate any necessary
11481148 rules to implement the provisions of this section in accordance with
11491149 the Streamlined Sales and Use Tax Agreement.
11501150 SECTION 3. This act shall become effective July 1, 2023.
11511151 SECTION 4. It being immediately necessary for the preservation
11521152 of the public peace, health or safety, an emergency i s hereby
11531153 declared to exist, by reason whereof t his act shall take effect and
11541154 be in full force from and after its passage and approval.
11551155
11561156 59-1-6060 MAH 01/08/23
11571157