OK
Oklahoma House Bill HB2122

Oklahoma 2023 Regular Session

Oklahoma House Bill HB2122 Compare Versions

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2828 STATE OF OKLAHOMA
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3030 1st Session of the 59th Legislature (2023)
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3232 HOUSE BILL 2122 By: Swope
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 1357, as amended by Section 1,
4242 Chapter 206, O.S.L. 2022 (68 O.S. Supp. 2022, Section
4343 1357), which relates to certain exemptions from sales
4444 taxation; providing exemption for certain products
4545 related to menstrual hygiene; providing an effective
4646 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. 2021, Section 1357, as
5656 amended by Section 1, Chapter 206, O.S.L. 2022 (68 O.S. Supp. 2022,
5757 Section 1357), is amended to read as follows:
5858 Section 1357. Exemptions – General.
5959 There are hereby specifically exempted fr om the tax levied by
6060 the Oklahoma Sales Tax Code:
6161 1. Transportation of school pupi ls 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 transportat ion of persons
9191 within the corporate limits of a municipality e xcept by taxicabs;
9292 3. Sales for resale to persons engaged in the bu siness 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 wh ich they are not regularly
9999 engaged in the business of resellin g; 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 permi t. The exemption provided by this
103103 paragraph shall apply to sa les of motor fuel or diesel fuel 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 th e
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 for 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 billboards (including signage,
142142 posters, panels, marquees or on other similar surfaces, whether
143143 indoors or outdoors) or in programs relating to spo rting 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 paragrap h shall be
148148 effective for all sales made on or after January 1, 2001;
149149 6. Sales of any advertising, other than the advertising
150150 described by paragraph 5 of this section, via the Internet,
151151 electronic display devices or through the electronic media including
152152 radio, public address or broadcast systems, television (whether
153153 through closed circuit broadcasting systems or otherwise), and cable
154154 and satellite television, and the servicing of any advertising
155155 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 terrestrial 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 th e business of raising such
191191 animal life and that the items purchased will be used on ly in such
192192 business. The vendor shall certify to the Oklahoma Tax Co mmission
193193 that the price of the items has been reduced to grant the full
194194 benefit of the exemption. Viola tion hereof by the pur chaser or
195195 vendor shall be a misdemeanor;
196196 8. Sale of natural or artificial gas and electricity, and
197197 associated delivery or transmi ssion services, when sold exclusively
198198 for residential use. Provide d, this exemption shall not apply to
199199 any sales tax levied b y 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 135 7.6
202202 of this title, sales of drugs sold pursuant to a prescription
203203 written for the treatment of human bei ngs by a person licens ed to
204204 prescribe the drugs, and sales of insulin and medical oxygen.
205205 Provided, this exemption 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 ch emical drums to any pe rson
208208 who is not regularly engaged in the business of sellin g, 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 napki ns, paper cups,
238238 disposable hot contai ners, and other one-way carry out materials to
239239 a vendor of meals or beverages;
240240 12. Sales of food or food products 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 requirem ent 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 equ ipment or
250250 supplies used in the preparation of the food or food product s to or
251251 by an organization which:
252252 a. is exempt from taxatio n 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 provid es 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 R evenue 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 persons;
291291 14. a. Sales of tangible pe rsonal property or services to or
292292 by organizations which are exempt from taxation
293293 pursuant to the provisions o f 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 facilit ate the
299299 distribution of such products to the needy and
300300 such distributee organizations are exemp t 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 organization s 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 telecommu nications 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 prima rily engaged in aircra ft 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 certifie d by the Oklahoma Employment
351351 Security Commission, upon completion of the facility. In order to
352352 qualify for the exemption provided for by this paragraph, the cost
353353 of the items purchased by the qual ified aircraft maintenance or
354354 manufacturing facility shall equal or exceed the sum of Two Millio n
355355 Dollars ($2,000,000.00);
356356 17. Sales of tangible personal property consumed or
357357 incorporated in the construction or expansion of a qualified
358358 aircraft maintenance or manufacturing facility as define d in
359359 paragraph 16 of this section. For purposes of this pa ragraph, sales
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386386 made to a contractor or subcontractor that has previously entered
387387 into a contractual relationship with a qualified aircraft
388388 maintenance or manufa cturing 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 Communi cations
399399 Commission,
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 s ubscriber to the
409409 subscriber's customer. The service is t ypically
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436436 marketed under the na me "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 o r channels are connected, and
446446 includes switching capacity , extension lines, stations
447447 and any other associated services that are provided in
448448 connection with the use of such channel or channels,
449449 d. "Value-added nonvoice data service". "Value-added
450450 nonvoice data service" means a service that otherwise
451451 meets the definition of "telecommunications services"
452452 in which computer processing applications are used to
453453 act on the form, content, code or protocol of the
454454 information or data primarily for a purpose other tha n
455455 transmission, conveyance , or routing,
456456 e. Interstate and International telecommunications
457457 service which is:
458458 (1) rendered by a company for private use within its
459459 organization, or
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486486 (2) used, allocated or distributed by a company to
487487 its affiliated group,
488488 f. Regulatory assessments and charges including charges
489489 to fund the Oklahoma Universal Service Fund, the
490490 Oklahoma Lifeline Fund and the Oklahoma High Cost
491491 Fund, and
492492 g. Telecommunications nonre curring charges including but
493493 not limited to the installation, conne ction, change,
494494 or initiation of telecommunications se rvices which are
495495 not associated with a retail consumer sale;
496496 19. Sales of railroad track spikes manufactured and sold for
497497 use in this state in the construction or repair of railroad tracks,
498498 switches, sidings, and turnouts;
499499 20. Sales of aircraft and aircraft parts provided such sales
500500 occur at a qualified aircraft ma intenance facility. As used in this
501501 paragraph, "qualified aircraft maint enance facility" means a
502502 facility operated by an air common carrier including one or more
503503 component overhaul support buildings or structures in an area owned,
504504 leased, or controlled by the air common carrier, at which there were
505505 employed at least two thousa nd (2,000) full-time-equivalent
506506 employees in the preceding year as c ertified by the Oklahoma
507507 Employment Security Commission and which is primarily related to the
508508 fabrication, repair, alteration, modification, refurbishing,
509509 maintenance, building, or rebuilding of commercial aircraft or
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536536 aircraft parts used in air common carr iage. For purposes of this
537537 paragraph, "air common carrier" shall also include members of an
538538 affiliated group as d efined by Section 1504 of the Internal Revenue
539539 Code, 26 U.S.C., Section 15 04. Beginning July 1, 2012, sales of
540540 machinery, tools, supplies, eq uipment, and related tangible p ersonal
541541 property and services used or consumed in the repair, remodeling, or
542542 maintenance of aircraft, aircraft engines or aircraft component
543543 parts which occur at a qualified aircraft maintenance facility;
544544 21. Sales of machin ery and equipment purchased and used by
545545 persons and establishments primarily engaged in computer services
546546 and data processing:
547547 a. as defined under Industrial Group Numbers 7372 and
548548 7373 of the Standard Industrial Classification (SIC)
549549 Manual, latest version , which derive at least fifty
550550 percent (50%) of their annual gross revenues from the
551551 sale of a product or service t o an out-of-state buyer
552552 or consumer, and
553553 b. as defined under Industrial Gr oup Number 7374 of the
554554 SIC Manual, latest version, which derive at l east
555555 eighty percent (80%) of th eir annual gross revenues
556556 from the sale of a product or service to an out-of-
557557 state buyer or consumer.
558558 Eligibility for the exemption set out in this paragraph shall be
559559 established, subject to review by the Tax Commission, by a nnually
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586586 filing an affidavit wit h the Tax Commission stating that the
587587 facility so qualifies and such information as required by the Tax
588588 Commission. For purposes of determining whether annu al gross
589589 revenues are derived from sales to out-of-state buyers or consumers,
590590 all sales to the fede ral government shall be considered to be to an
591591 out-of-state buyer or consumer;
592592 22. Sales of prosthetic devices to an individual for use by
593593 such individual. For purposes of this paragraph, "prosthetic
594594 device" shall have the same meaning as provided in Sec tion 1357.6 of
595595 this title, but shall not include corrective eye glasses, contact
596596 lenses, or hearing aids;
597597 23. Sales of tangible personal property or service s to a motion
598598 picture or television production company to be used or consumed in
599599 connection with an eligible production. For purposes of this
600600 paragraph, "eligible production" means a documentary, special, music
601601 video or a television commercial or televisi on program that will
602602 serve as a pilot for or be a segment of an ongo ing dramatic or
603603 situation comedy series filmed or taped for network or national or
604604 regional syndication or a featu re-length motion picture intended for
605605 theatrical release or for network or national or regional
606606 syndication or broadcast. The provisions of t his paragraph shall
607607 apply to sales occurring on or after July 1, 1996. In order to
608608 qualify for the exemption, the motion picture or television
609609 production company shall file any documentat ion and information
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636636 required to be submitted pursuant to rules promu lgated by the Tax
637637 Commission;
638638 24. Sales of diesel fuel sold for consumption by commercial
639639 vessels, barges and oth er commercial watercraft;
640640 25. Sales of tangible personal property or serv ices to tax-
641641 exempt independent nonprofit biomedical research foundat ions that
642642 provide educational p rograms for Oklahoma science students and
643643 teachers and to tax-exempt independent no nprofit community blood
644644 banks headquartered in this state;
645645 26. Effective May 6, 1992, sales of wireless telecommunications
646646 equipment to a vendor who subsequently transfers the equipment at no
647647 charge or for a discounted charge to a consumer as part of a
648648 promotional package or as an inducement to commence or continue a
649649 contract for wireless telecommunications services;
650650 27. Effective January 1, 1 991, leases of rail transportat ion
651651 cars to haul coal to coal-fired plants located in this state which
652652 generate electric power;
653653 28. Beginning July 1, 2005, sales of aircraft engine repairs ,
654654 modification, and replacement parts, sales of aircraft frame repai rs
655655 and modification, aircraft i nterior modification, and paint, and
656656 sales of services employed in the repair, modi fication, and
657657 replacement of parts of aircraft engines, aircraft frame and
658658 interior repair and modification, and paint;
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685685 29. Sales of material s and supplies to the owner or operator of
686686 a ship, motor vessel, or barge that is used in interstate or
687687 international commerce if the materials and supplies:
688688 a. are loaded on the ship, mot or vessel, or barge and
689689 used in the maintenance and operation of the ship,
690690 motor vessel, or barge, or
691691 b. enter into and become component parts of the ship,
692692 motor vessel, or barge;
693693 30. Sales of tangible personal property made at estate sales at
694694 which such property is offered for sale on the premises of the
695695 former residence of the decedent by a person wh o is not required to
696696 be licensed pursuant to the Transient Merchant Licensing Act, or who
697697 is not otherwise required to obtain a sales tax permit for the sale
698698 of such property pursuant to the provisions of Section 1364 of this
699699 title; provided:
700700 a. such sale or event may not be held for a period
701701 exceeding three (3) consecutive days,
702702 b. the sale must be conducted within six (6) months of
703703 the date of death of the d ecedent, and
704704 c. the exemption allowed by this paragraph shall not be
705705 allowed for property that was not part of the
706706 decedent's estate;
707707 31. Beginning January 1, 2004, sales of electri city and
708708 associated delivery and transmission services, when sold exclusiv ely
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735735 for use by an oil and gas operator for reservoir dewatering projects
736736 and associated operations commencing on or after July 1, 2003, in
737737 which the initial water-to-oil ratio is greater than or equal to
738738 five-to-one water-to-oil, and such oil and gas devel opment projects
739739 have been classified by the Corporation Commission as a reservoir
740740 dewatering unit;
741741 32. Sales of prewritten computer software that is delivered
742742 electronically. For p urposes of this paragraph, "delivered
743743 electronically" means delivered to t he purchaser by means other than
744744 tangible storage media;
745745 33. Sales of modular dwelling units whe n built at a production
746746 facility and moved in whole or in parts, to be assembled on -site,
747747 and permanently affixed to the real property and used for
748748 residential or commercial purposes. The exemption provided by this
749749 paragraph shall equal forty-five percent (45%) of the total sales
750750 price of the modular dwelling unit. For purposes of this p aragraph,
751751 "modular dwelling unit" means a structure that is not subject to the
752752 motor vehicle excise tax imposed pursuant to Section 2103 of this
753753 title;
754754 34. Sales of tangible personal property or services to:
755755 a. persons who are residents of Oklahoma and ha ve been
756756 honorably discharged from active service in any branch
757757 of the Armed Forces of the United States or Oklahoma
758758 National Guard and who have been certified by the
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785785 United States Department of Ve terans Affairs or its
786786 successor to be in receipt of disabili ty compensation
787787 at the one-hundred-percent rate and the disability
788788 shall be permanent and have been sustained through
789789 military action or accident or resulting from disea se
790790 contracted while in such active service and registered
791791 with the veterans registry cr eated by the Oklahoma
792792 Department of Veterans Affairs; provided, that if th e
793793 veteran received the sales tax exemption prior to
794794 November 1, 2020, he or she shall be requir ed to
795795 register with the vet erans registry prior to July 1,
796796 2023, in order to remain qua lified, or
797797 b. the surviving spouse of the person in subparagraph a
798798 of this paragraph if the person is deceased and the
799799 spouse has not remarried and the surviving spouse of a
800800 person who is determined by the United States
801801 Department of Defense or any branch of the United
802802 States military to have died while in the line of duty
803803 if the spouse has not remarried. Sales for the
804804 benefit of an eligible person to a spouse of the
805805 eligible person or to a member of the household in
806806 which the eligible person resid es and who is
807807 authorized to make purchases on the person's behalf,
808808 when such eligible person is not present at the sale,
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835835 shall also be exempt for purp oses of this paragraph.
836836 The Oklahoma Tax Commission s hall issue a separate
837837 exemption card to a spouse of an eligible person or to
838838 a member of the household in which the eligible person
839839 resides who is authorized to make purchase s on the
840840 person's behalf, if requested by the eligible person.
841841 Sales qualifying for the exemption authorized by this
842842 paragraph shall not exceed Twenty-five Thousand
843843 Dollars ($25,000.00) per year per individual while the
844844 disabled veteran is living. Sales qualifying for the
845845 exemption authorized by this paragr aph shall not
846846 exceed One Thousand Dollars ($1,000.00) per year for
847847 an unremarried surviving spouse. Upon request of the
848848 Tax Commission, a person asserting or cla iming the
849849 exemption authorized by this p aragraph shall provide a
850850 statement, executed under oat h, that the total sales
851851 amounts for which the exemption is applicable have not
852852 exceeded Twenty-five Thousand Dollars ($25,000.00) per
853853 year per living disabled vet eran or One Thousand
854854 Dollars ($1,000.00) per year for an unremarried
855855 surviving spouse. If the amount of such exempt sales
856856 exceeds such amount, the sales tax in excess of the
857857 authorized amount shall be treated as a direct sales
858858 tax liability and may be rec overed by the Tax
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885885 Commission in the same manner provided by law for
886886 other taxes including penalty and interest. The Tax
887887 Commission shall promulgate any rules necessary to
888888 implement the provisions of this paragraph, which
889889 shall include rules providing for the disclosure of
890890 information about pers ons eligible for the exempti on
891891 authorized in this par agraph to the Oklahoma
892892 Department of Veteran's Affairs, as authorized in
893893 Section 205 of this title;
894894 35. Sales of electricity to the operator, specifically
895895 designated by the Corporation Commission, of a spacing unit or lease
896896 from which oil is produced or attempted to be produced usin g
897897 enhanced recovery methods including, but not lim ited to, increased
898898 pressure in a producing formation through the use of water or
899899 saltwater if the electrical usage is associa ted with and necessary
900900 for the operation of equipme nt required to inject or circ ulate
901901 fluids in a producing formation for the purpo se of forcing oil or
902902 petroleum into a wellbore for eventual recovery and production f rom
903903 the wellhead. In order to be eligib le for the sales tax exempti on
904904 authorized by this p aragraph, the total content o f oil recovered
905905 after the use of enhanced recovery methods shall not exceed one
906906 percent (1%) by volume. The exemption authorized by thi s paragraph
907907 shall be applicable only to the state sales tax rate and shall not
908908 be applicable to any county or municipal sales tax rate;
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935935 36. Sales of intrastate charter a nd tour bus transportation.
936936 As used in this paragraph, "intrastate charter and tour b us
937937 transportation" means the transportat ion of persons from one
938938 location in this state to another location in this state in a motor
939939 vehicle which has been constructed in such a manner that it may
940940 lawfully carry more than eighteen persons, and which is ordi narily
941941 used or rented to carry persons f or compensation. Provid ed, this
942942 exemption shall not apply to regularly schedule d bus transportation
943943 for the general public;
944944 37. Sales of vitamins, minerals, and dietary supplements by a
945945 licensed chiropractor to a p erson who is the patient of such
946946 chiropractor at the physical loc ation where the chiropra ctor
947947 provides chiropractic care or services to such patient. The
948948 provisions of this paragraph shall not be applicable to any drug,
949949 medicine, or substance for which a prescription by a licensed
950950 physician is required;
951951 38. Sales of goods, wares, merchandis e, tangible personal
952952 property, machinery, and equipment to a web search portal loca ted in
953953 this state which derives at least eighty percent (80%) of its annual
954954 gross revenue from the sale of a product or servi ce to an out-of-
955955 state buyer or consumer. For pu rposes of this paragraph, "web
956956 search portal" means an establishment classified und er NAICS code
957957 519130 which operates websites that use a search engine to generate
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984984 and maintain extensive databases of Interne t addresses and content
985985 in an easily searchable format;
986986 39. Sales of tangible p ersonal property consumed or
987987 incorporated in the c onstruction or expansion of a facility for a
988988 corporation organized under Section 437 et seq. of Title 18 of the
989989 Oklahoma Statutes as a rural electric coo perative. For purposes of
990990 this paragraph, sales made to a contractor or subcontractor that has
991991 previously entered into a contractual relationship with a rural
992992 electric cooperative for cons truction or expansion of a facility
993993 shall be considered sales made to a rural electric cooperative;
994994 40. Sales of tangib le personal property or services to a
995995 business primarily engaged in the repair of consumer electronic
996996 goods including, but not limited t o, cell phones, compact disc
997997 players, personal computers, MP3 pla yers, digital devices for the
998998 storage and retrieval of information through hard-wired or wireless
999999 computer or Internet connections, if the devices are sold to the
10001000 business by the original man ufacturer of such devices and the
10011001 devices are repaired, refitted or refurbished for sale by the entity
10021002 qualifying for the exemption authorized by this paragraph directly
10031003 to retail consumers or if the devices are sold to another business
10041004 entity for sale to retail consumers;
10051005 41. On or after July 1, 2019, and prior to Ju ly 1, 2024, sales
10061006 or leases of rolling stock when sold o r leased by the manufacturer,
10071007 regardless of whether the purchaser is a public services corporation
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10341034 engaged in business as a common carri er of property or passengers by
10351035 railway, for use or consumption by a common carrier directly in the
10361036 rendition of public service. For purposes of this paragraph,
10371037 "rolling stock" means locomotives, autocars, and railroad cars and
10381038 "sales or leases" includes railroad car maintenance and retrofittin g
10391039 of railroad cars for th eir further use only on the railways; and
10401040 42. Sales of gold, silver, platinum, palladium or other bull ion
10411041 items such as coins and bars and legal tender of any nation, which
10421042 legal tender is sold according to its value as precious m etal or as
10431043 an investment. As used in the paragraph, "bullion" means any
10441044 precious metal including, but not limited to, gold, sil ver,
10451045 platinum, and palladium, that is in such a state or condition that
10461046 its value depends upon its precious metal content and no t its form.
10471047 The exemption authorized by this paragraph shall not apply to
10481048 fabricated metals that have been processed or manufact ured for
10491049 artistic use or as jewelry; and
10501050 43. Sales of menstrual hygiene products. For the purposes of
10511051 this paragraph, "menstrual hygiene products" means tampons, panty
10521052 liners, menstrual cups, sanitary napkins, an d other similar tangible
10531053 personal property designed for menstrual hygiene in connection wit h
10541054 the human menstrual cycle.
10551055 SECTION 2. This act shall become effective July 1, 2023.
10561056 SECTION 3. It being immediately necessary for the preservation
10571057 of the public peace, health or safety, an emergency is hereby
10581058
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10841084 declared to exist, by reason whereof thi s act shall take effect and
10851085 be in full force from and after its passage and a pproval.
10861086
10871087 59-1-6734 MAH 01/16/23