OK
Oklahoma House Bill HB2733

Oklahoma 2023 Regular Session

Oklahoma House Bill HB2733 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 59th Legislature (2023)
3131
3232 HOUSE BILL 2733 By: Menz
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3838 AS INTRODUCED
3939
4040 An Act relating to revenue and taxation; amending 68
4141 O.S. 2021, Section 135 7, as amended by Section 1,
4242 Chapter 206, O.S.L. 2022 (68 O.S. Su pp. 2022, Section
4343 1356), which relates to exemptions from sales tax ;
4444 providing exemptions for diapers and infant formula;
4545 providing an effective date; and de claring an
4646 emergency.
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5252 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5353 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1357, as
5454 amended by Section 1, Chapter 206, O.S.L. 2022 (6 8 O.S. Supp. 2022,
5555 Section 1357), is amended to read as follows:
5656 Section 1357. Exemptions – General.
5757 There are hereby specifically exempte d from the tax levied by
5858 the Oklahoma Sales Tax Code:
5959 1. Transportation of school pupils to and from elementary
6060 schools or high schools in motor or other vehicles;
6161 2. Transportation of persons where the fare of each person does
6262 not exceed One Dollar ($1. 00), or local transportatio n of persons
6363 within the corporate limits of a municipality except by taxicabs;
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9090 3. Sales for resale to persons engaged in the bu siness of
9191 reselling the articles purchased, whether within or without the
9292 state, provided that such s ales to residents of this s tate are made
9393 to persons to whom sales tax permits have been issued as provided in
9494 the Oklahoma Sales Tax Code. This exemption shall not apply to the
9595 sales of articles made to persons holding permits when such persons
9696 purchase items for their use and whic h they are not regularly
9797 engaged in the business of reselling; neither shall this exemption
9898 apply to sales of tangible personal property to peddlers, solic itors
9999 and other salespersons who do not have an established place of
100100 business and a sales tax permit. The exemption provided by this
101101 paragraph shall apply to sales of motor fuel or diesel fuel to a
102102 Group Five vendor, but the use of such motor fuel or dies el fuel by
103103 the Group Five vendor shall not be exempt from the tax levied b y the
104104 Oklahoma Sales Tax Co de. The purchase of motor fuel or diesel fuel
105105 is exempt from sales tax when the motor fuel is for shipment outside
106106 this state and consumed by a common car rier by rail in the conduct
107107 of its business. The sales tax shall apply to the purchase of motor
108108 fuel or diesel fuel in Oklahoma by a common carrier by rail when
109109 such motor fuel is purchased for fueling, within this state, of any
110110 locomotive or other motori zed flanged wheel equipment;
111111 4. Sales of advertising space in newspapers and periodicals;
112112 5. Sales of programs relating to s porting and entertainment
113113 events, and sales of advertising on billboards (including signage,
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140140 posters, panels, marquees or on other similar surfaces, whether
141141 indoors or outdoors) or in programs relating to sporting and
142142 entertainment events, and sales of any advertising, to be displayed
143143 at or in connection with a sporting event, via the Internet,
144144 electronic display devices or through public address or broadcast
145145 systems. The exemption authorized by this para graph shall be
146146 effective for all sales made on or af ter January 1, 2001;
147147 6. Sales of any advertising, other than the advertising
148148 described by paragraph 5 of this section, via the Internet,
149149 electronic display devices or through the electronic media including
150150 radio, public address o r broadcast systems, tel evision (whether
151151 through closed circuit broadcasting systems or otherwise), and cable
152152 and satellite television, and the servicing of any advertising
153153 devices;
154154 7. Eggs, feed, supplies, machinery , and equipment purchased by
155155 persons regularly engaged in the business of raising worms, fish,
156156 any insect, or any other form of terrestrial or aquatic animal life
157157 and used for the purpose of raising same for marketing. This
158158 exemption shall only be granted and extended to the purchaser when
159159 the items are to be used a nd in fact are used in the raising of
160160 animal life as set out above. Each purchaser shall certify, in
161161 writing, on the invoice or sales ticket retained by the vendor that
162162 the purchaser is regularly engaged in the business of raising s uch
163163 animal life and that the items purchased will be used only in such
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190190 business. The vendor shall certify to the Oklahoma Tax Co mmission
191191 that the price of the items has been reduced to grant the full
192192 benefit of the exemption. Vi olation hereof by the purc haser or
193193 vendor shall be a misdemeanor;
194194 8. Sale of natural or artificial gas and electricity, and
195195 associated delivery or transmi ssion services, when sold exclusively
196196 for residential use. Provided, this exemption shall not apply to
197197 any sales tax levied by a city or town, or a county or any other
198198 jurisdiction in this state;
199199 9. In addition to the exemptions authorized by Section 135 7.6
200200 of this title, sales of drugs sold pursuant to a prescription
201201 written for the treatment of human beings by a person license d to
202202 prescribe the drugs, and sales of insulin and medical oxygen.
203203 Provided, this exemption shall not apply to over-the-counter drugs;
204204 10. Transfers of title or possession of empty, partially
205205 filled, or filled returnable oil and chemical drums to any per son
206206 who is not regularly engaged in the business of selling, reselling
207207 or otherwise transferring empty, partially filled or filled
208208 returnable oil drums;
209209 11. Sales of one-way utensils, paper napkins, paper cups,
210210 disposable hot containers, and other one-way carry out materials to
211211 a vendor of meals or beverages;
212212 12. Sales of food or food products for home consumption which
213213 are purchased in whole or in part with coupons issued pursuant to
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240240 the federal food stamp program as authorized by Sections 2011
241241 through 2029 of Title 7 of the United States Code, as to that
242242 portion purchased with such coupons. The exemption provided for
243243 such sales shall be inapplicable to such sales upon the effective
244244 date of any federal law that removes the requi rement of the
245245 exemption as a condition for participation by the state in the
246246 federal food stamp program;
247247 13. Sales of food or food products, or any equ ipment or
248248 supplies used in the preparation of the food or food products to or
249249 by an organization which:
250250 a. is exempt from taxation pursuant to the provisions of
251251 Section 501(c)(3) of the Internal Revenue Code, 26
252252 U.S.C., Section 501(c)(3), and which provid es and
253253 delivers prepared meals for home consumption to
254254 elderly or homebound persons as part of a program
255255 commonly known as "Meals on Wheels" or "Mobile Meals",
256256 or
257257 b. is exempt from taxation pursuant to the provisions of
258258 Section 501(c)(3) of the Internal R evenue Code, 26
259259 U.S.C., Section 501(c)(3), and which receives federal
260260 funding pursuant to the Older Americ ans Act of 1965,
261261 as amended, for the purpose of providing nutrition
262262 programs for the care and benefit of elderly persons;
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289289 14. a. Sales of tangible pe rsonal property or services to or
290290 by organizations which are exempt from taxation
291291 pursuant to the provision s of Section 501(c)(3) of the
292292 Internal Revenue Code, 26 U.S.C ., Section 501(c)(3),
293293 and:
294294 (1) are primarily involved in the collection and
295295 distribution of food and other household products
296296 to other organizations that facilitate the
297297 distribution of such produ cts to the needy and
298298 such distributee organizations are exemp t from
299299 taxation pursuant to the provisions of Section
300300 501(c)(3) of the Internal Revenue Code, 26
301301 U.S.C., Section 501(c)(3), or
302302 (2) facilitate the distribution of such products to
303303 the needy.
304304 b. Sales made in the course of business for profit or
305305 savings, competing with other persons engaged in the
306306 same or similar business shall not be exempt under
307307 this paragraph;
308308 15. Sales of tangible personal property or services to
309309 children's homes which are loca ted on church-owned property and are
310310 operated by organization s exempt from taxation pursuant to the
311311 provisions of the Internal Revenue Code, 26 U.S.C., Section
312312 501(c)(3);
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339339 16. Sales of computers, data processing equipment, related
340340 peripherals, and telephone, telegraph or telecommun ications service
341341 and equipment for use in a qualified aircraft maintenance or
342342 manufacturing facility. For purposes of this paragraph, "qualified
343343 aircraft maintenance or manufacturing facility" means a new or
344344 expanding facility pr imarily engaged in aircraf t repair, building or
345345 rebuilding whether or not on a factory basis, whose total cost of
346346 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
347347 and which employs at least two hundred fifty (250) new full -time-
348348 equivalent employees, as certified by the Oklahoma Employment
349349 Security Commission, upon completion of the facility. In order to
350350 qualify for the exemption provided for by this paragraph, the cost
351351 of the items purchased by the qualified aircraft maintenance or
352352 manufacturing facility shall e qual or exceed the sum of Two Millio n
353353 Dollars ($2,000,000.00);
354354 17. Sales of tangible personal property consumed or
355355 incorporated in the construction or expansion of a qualified
356356 aircraft maintenance or manufacturing facility as def ined in
357357 paragraph 16 of this section. For purposes of this pa ragraph, sales
358358 made to a contractor or subcontractor that has previously entered
359359 into a contractual relationship with a qualified aircraft
360360 maintenance or manufacturing facility for construction or expansion
361361 of such a facility shall be considered sales made to a qualified
362362 aircraft maintenance or manufacturing facility;
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389389 18. Sales of the following telecommunications services:
390390 a. Interstate and International "800 service". "800
391391 service" means a "telecommunications service " that
392392 allows a caller to dial a toll-free number without
393393 incurring a charge for the call. The service is
394394 typically marketed under the name "800", "855", "866",
395395 "877" and "888" toll-free calling, and any subsequent
396396 numbers designated by the Federal Communic ations
397397 Commission,
398398 b. Interstate and International "900 service". "900
399399 service" means an inbound toll "telecommunications
400400 service" purchased by a subscriber that allows the
401401 subscriber's customers to call in to the subscriber 's
402402 prerecorded announcement or live service. "900
403403 service" does not include the charge for: collection
404404 services provided by the seller of the
405405 "telecommunications services" to the subscriber, or
406406 service or product sold by the subscriber to the
407407 subscriber's customer. The service is t ypically
408408 marketed under the na me "900" service, and any
409409 subsequent numbers designated by the Federal
410410 Communications Commission,
411411 c. Interstate and International "private communications
412412 service". "Private communications service " means a
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439439 "telecommunications service" that entitles the
440440 customer to exclusive or priority use of a
441441 communications channel or group of channels between or
442442 among termination points, regardless of the manner in
443443 which such channel or channels are connected, and
444444 includes switching capacity , extension lines, stations
445445 and any other associated services that are provided in
446446 connection with the use of such channel or channels,
447447 d. "Value-added nonvoice data service". "Value-added
448448 nonvoice data service " means a service that otherwise
449449 meets the definition of "telecommunications services"
450450 in which computer processing applications are used to
451451 act on the form, content, code or protocol of the
452452 information or data primarily for a purpose other than
453453 transmission, conveyance , or routing,
454454 e. Interstate and International telecommunications
455455 service which is:
456456 (1) rendered by a company for private use within its
457457 organization, or
458458 (2) used, allocated or distributed by a company to
459459 its affiliated group,
460460 f. Regulatory assessments and charges including charges
461461 to fund the Oklahoma Universal Service Fund, the
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488488 Oklahoma Lifeline Fund and the Oklahoma High Cost
489489 Fund, and
490490 g. Telecommunications nonre curring charges including but
491491 not limited to the installation, connection, change ,
492492 or initiation of telecommunications services which are
493493 not associated with a retail consumer sale;
494494 19. Sales of railroad track spikes manufactured and sold for
495495 use in this state in the construction or repair of railroad tracks,
496496 switches, sidings, and turnouts;
497497 20. Sales of aircraft and aircraft parts provided such sales
498498 occur at a qualified aircraft maintenance facility. As used in this
499499 paragraph, "qualified aircraft maint enance facility" means a
500500 facility operated by an air common carrier including one or more
501501 component overhaul support buildings or structures in an area owned,
502502 leased, or controlled by the air common carrier, at which there were
503503 employed at least two thousa nd (2,000) full-time-equivalent
504504 employees in the preceding year as certified by the Oklahoma
505505 Employment Security Commission and which is primarily related to the
506506 fabrication, repair, alteration, modification, refurbishing,
507507 maintenance, building, or rebuilding of commercial aircraft or
508508 aircraft parts used in air common carriage. For purposes of this
509509 paragraph, "air common carrier" shall also include members of an
510510 affiliated group as defined by Section 1504 of the Internal Revenue
511511 Code, 26 U.S.C., Section 15 04. Beginning July 1, 2012, sales of
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538538 machinery, tools, supplies, equipment , and related tangible p ersonal
539539 property and services used or consumed in the repair, remodeling, or
540540 maintenance of aircraft, aircraft engines or aircraft component
541541 parts which occur at a qualified aircraft maintenance facility;
542542 21. Sales of machinery and equipment purchased and used by
543543 persons and establishments primarily engaged in computer services
544544 and data processing:
545545 a. as defined under Industrial Group Numbers 7372 and
546546 7373 of the Standard Industrial Classification (SIC)
547547 Manual, latest version, which derive at least fifty
548548 percent (50%) of their annual gross revenues from the
549549 sale of a product or service to an out-of-state buyer
550550 or consumer, and
551551 b. as defined under Industrial Gr oup Number 7374 of the
552552 SIC Manual, latest version, which derive at least
553553 eighty percent (80%) of th eir annual gross revenues
554554 from the sale of a product or service to an out-of-
555555 state buyer or consumer.
556556 Eligibility for the exemption set out in this paragraph shall be
557557 established, subject to review by the Tax Commission, by annually
558558 filing an affidavit wit h the Tax Commission stating that the
559559 facility so qualifies and such information as required by the Tax
560560 Commission. For purposes of determining whether annu al gross
561561 revenues are derived from sales to out-of-state buyers or consumers,
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588588 all sales to the fede ral government shall be considered to be to an
589589 out-of-state buyer or consumer;
590590 22. Sales of prosthetic devices to an individual for use by
591591 such individual. For purposes of this paragraph, "prosthetic
592592 device" shall have the same meaning as provided in Sec tion 1357.6 of
593593 this title, but shall not include corrective eye glasses, contact
594594 lenses, or hearing aids;
595595 23. Sales of tangible personal property or service s to a motion
596596 picture or television production company to be used or consumed in
597597 connection with an eligible production. For purposes of this
598598 paragraph, "eligible production" means a documentary, special, music
599599 video or a television commercial or televisi on program that will
600600 serve as a pilot for or be a segment of an ongoing dramatic or
601601 situation comedy series filmed or taped for network or national or
602602 regional syndication or a feature-length motion picture intended for
603603 theatrical release or for network or national or regional
604604 syndication or broadcast. The provisions of this paragraph shall
605605 apply to sales occurring on or after July 1, 1996. In order to
606606 qualify for the exemption, the motion picture or television
607607 production company shall file any documentat ion and information
608608 required to be submitted pursuant to rules promulgated by the Tax
609609 Commission;
610610 24. Sales of diesel fuel sold for consumption by commercial
611611 vessels, barges and other commercial watercraft;
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638638 25. Sales of tangible personal property or serv ices to tax-
639639 exempt independent nonprofit biomedical research foundations that
640640 provide educational p rograms for Oklahoma science students and
641641 teachers and to tax-exempt independent nonprofit community blood
642642 banks headquartered in this state;
643643 26. Effective May 6, 1992, sales of wireless telecommunications
644644 equipment to a vendor who subsequently transfers the equipment at no
645645 charge or for a discounted charge to a consumer as part of a
646646 promotional package or as an inducement to commence or continue a
647647 contract for wireless telecommunications services;
648648 27. Effective January 1, 1991, leases of rail transportat ion
649649 cars to haul coal to coal-fired plants located in this state which
650650 generate electric power;
651651 28. Beginning July 1, 2005, sales of aircraft engine repairs ,
652652 modification, and replacement parts, sales of aircraft frame repairs
653653 and modification, aircraft i nterior modification, and paint, and
654654 sales of services employed in the repair, modification, and
655655 replacement of parts of aircraft engines, aircraft frame and
656656 interior repair and modification, and paint;
657657 29. Sales of materials and supplies to the owner or operator of
658658 a ship, motor vessel, or barge that is used in interstate or
659659 international commerce if the materials and supplies:
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686686 a. are loaded on the ship, mot or vessel, or barge and
687687 used in the maintenance and operation of the ship,
688688 motor vessel, or barge, or
689689 b. enter into and become component parts of the ship,
690690 motor vessel, or barge;
691691 30. Sales of tangible personal property made at estate sales at
692692 which such property is offered for sale on the premises of the
693693 former residence of the decedent by a person wh o is not required to
694694 be licensed pursuant to the Transient Merchant Li censing Act, or who
695695 is not otherwise required to obtain a sales tax permit for the sale
696696 of such property pursuant to the provisions of Section 1364 of this
697697 title; provided:
698698 a. such sale or event may not be held for a period
699699 exceeding three (3) consecutive days,
700700 b. the sale must be conducted within six (6) months of
701701 the date of death of the d ecedent, and
702702 c. the exemption allowed by this paragraph shall not be
703703 allowed for property that was not part of the
704704 decedent's estate;
705705 31. Beginning January 1, 2004, sal es of electricity and
706706 associated delivery and transmission services, when sold exclusiv ely
707707 for use by an oil and gas operator for reservoir dewatering projects
708708 and associated operations commencing on or after July 1, 2003, in
709709 which the initial water-to-oil ratio is greater than or equal to
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736736 five-to-one water-to-oil, and such oil and gas devel opment projects
737737 have been classified by the Corporation Commission as a reservoir
738738 dewatering unit;
739739 32. Sales of prewritten computer software that is delivered
740740 electronically. For purposes of this paragraph, "delivered
741741 electronically" means delivered to t he purchaser by means other than
742742 tangible storage media;
743743 33. Sales of modular dwelling units whe n built at a production
744744 facility and moved in whole or in parts, to be a ssembled on-site,
745745 and permanently affixed to the real property and used for
746746 residential or commercial purposes. The exemption provided by this
747747 paragraph shall equal forty -five percent (45%) of the total sales
748748 price of the modular dwelling unit. For purpo ses of this paragraph,
749749 "modular dwelling unit" means a structure that is not subject to the
750750 motor vehicle excise tax imposed pursuant to Section 2103 of this
751751 title;
752752 34. Sales of tangible personal property or services to:
753753 a. persons who are residents of Ok lahoma and have been
754754 honorably discharged from active service in any branch
755755 of the Armed Forces of the United States or Oklahoma
756756 National Guard and who have been certified by the
757757 United States Department of Ve terans Affairs or its
758758 successor to be in receip t of disability compensation
759759 at the one-hundred-percent rate and the disability
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786786 shall be permanent and have been sustained through
787787 military action or accident or resulting from disea se
788788 contracted while in such active service and registered
789789 with the veterans registry created by the Oklahoma
790790 Department of Veterans Affairs; provided, that if th e
791791 veteran received the sales tax exemption prior to
792792 November 1, 2020, he or she shall be requir ed to
793793 register with the vet erans registry prior to July 1,
794794 2023, in order to remain qualified, or
795795 b. the surviving spouse of the person in subparagraph a
796796 of this paragraph if the person is deceased and the
797797 spouse has not remarried and the surviving spouse of a
798798 person who is determined by the United States
799799 Department of Defense o r any branch of the United
800800 States military to have died while in the line of duty
801801 if the spouse has not remarried . Sales for the
802802 benefit of an eligible person to a spouse of the
803803 eligible person or to a member of the household in
804804 which the eligible person resides and who is
805805 authorized to make purchases on the person's behalf,
806806 when such eligible person is not present at the sale,
807807 shall also be exempt for purpose s of this paragraph.
808808 The Oklahoma Tax Commission s hall issue a separate
809809 exemption card to a spous e of an eligible person or to
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836836 a member of the household in which the eligible person
837837 resides who is authorized to make purchase s on the
838838 person's behalf, if requested by the eligible person.
839839 Sales qualifying for the exemption authorized by this
840840 paragraph shall not exceed Twenty-five Thousand
841841 Dollars ($25,000.00) per year per individual while the
842842 disabled veteran is living. Sales qualifying for the
843843 exemption authorized by this paragr aph shall not
844844 exceed One Thousand Dollars ($1,000.00) per year for
845845 an unremarried surviving spouse. Upon request of the
846846 Tax Commission, a person asserting or cla iming the
847847 exemption authorized by this p aragraph shall provide a
848848 statement, executed under oat h, that the total sales
849849 amounts for which the exemption is applicable have not
850850 exceeded Twenty-five Thousand Dollars ($25,000.00) per
851851 year per living disabled vet eran or One Thousand
852852 Dollars ($1,000.00) per year for an unremarried
853853 surviving spouse. If the amount of such exempt sales
854854 exceeds such amount, the sales tax in excess o f the
855855 authorized amount shall be treated as a direct sales
856856 tax liability and may be rec overed by the Tax
857857 Commission in the same manner provided by law for
858858 other taxes including penalty and interest. The Tax
859859 Commission shall promulgate any rules necessary to
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886886 implement the provisions of this paragraph, which
887887 shall include rules providing for the disclosure of
888888 information about pers ons eligible for the exemption
889889 authorized in this par agraph to the Oklahoma
890890 Department of Veteran's Affairs, as authorized in
891891 Section 205 of this title;
892892 35. Sales of electricity to the operator, specifically
893893 designated by the Corporation Commission, of a spacing unit or lease
894894 from which oil is produced or attempted to be produced using
895895 enhanced recovery methods including, but not l imited to, increased
896896 pressure in a producing formation through the use of water or
897897 saltwater if the electrical usage is associa ted with and necessary
898898 for the operation of equipme nt required to inject or circulate
899899 fluids in a producing formation for the pur pose of forcing oil or
900900 petroleum into a wellbore for eventual recovery and production f rom
901901 the wellhead. In order to be eligib le for the sales tax exempti on
902902 authorized by this p aragraph, the total content of oil recovered
903903 after the use of enhanced recover y methods shall not exceed one
904904 percent (1%) by volume. The exemption authorized by thi s paragraph
905905 shall be applicable only to the state sales tax rate and shall not
906906 be applicable to any county or municipal sales tax rate;
907907 36. Sales of intrastate charter and tour bus transportation.
908908 As used in this paragraph, "intrastate charter and tour b us
909909 transportation" means the transportat ion of persons from one
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936936 location in this state to another location in this state in a motor
937937 vehicle which has been constructed in such a manner that it may
938938 lawfully carry more than eighteen persons, and which is ordi narily
939939 used or rented to carry persons f or compensation. Provid ed, this
940940 exemption shall not apply to regularly scheduled bus transportation
941941 for the general public;
942942 37. Sales of vitamins, minerals, and dietary supplements by a
943943 licensed chiropractor to a p erson who is the patient of such
944944 chiropractor at the physical loc ation where the chiropra ctor
945945 provides chiropractic care or services to such patient. The
946946 provisions of this paragraph shall not be applicable to any drug,
947947 medicine, or substance for which a prescription by a licensed
948948 physician is required;
949949 38. Sales of goods, wares, merchandis e, tangible personal
950950 property, machinery, and equipment to a web search portal lo cated in
951951 this state which derives at least eighty percent (80%) of its annual
952952 gross revenue from the sale of a product or servi ce to an out-of-
953953 state buyer or consumer. For pu rposes of this paragraph, "web
954954 search portal" means an establishment classified u nder NAICS code
955955 519130 which operates websites that use a search engine to generate
956956 and maintain extensive databases of Interne t addresses and content
957957 in an easily searchable format;
958958 39. Sales of tangible personal property consumed or
959959 incorporated in the construction or expansion of a facility for a
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986986 corporation organized under Section 437 et seq. of Title 18 of the
987987 Oklahoma Statutes as a rural electric coo perative. For purpo ses of
988988 this paragraph, sales made to a contractor or subcontractor that has
989989 previously entered into a contractual relationship with a rural
990990 electric cooperative for cons truction or expansion of a facility
991991 shall be considered sales made to a rural electric cooperative;
992992 40. Sales of tangible personal property or services to a
993993 business primarily engaged in the repair of consumer electronic
994994 goods including, but not limited t o, cell phones, compact disc
995995 players, personal computers, MP3 pla yers, digital devices for the
996996 storage and retrieval of information through hard -wired or wireless
997997 computer or Internet connections, if the devices are sold to the
998998 business by the original man ufacturer of such devices and the
999999 devices are repaired, refitted or refurbished for sa le by the entity
10001000 qualifying for the exemption authorized by this paragraph directly
10011001 to retail consumers or if the devices are sold to another business
10021002 entity for sale to retail consumers;
10031003 41. On or after July 1, 2019, and prior to Ju ly 1, 2024, sales
10041004 or leases of rolling stock when sold or leased by the manufacturer,
10051005 regardless of whether the purchaser is a public services corporation
10061006 engaged in business as a common carri er of property or passengers by
10071007 railway, for use or consumption by a common carrier directly in the
10081008 rendition of public service. For purposes of this paragraph,
10091009 "rolling stock" means locomotives, autocars, and railroad cars and
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10361036 "sales or leases" includes railroad car maintenance and retrofittin g
10371037 of railroad cars for th eir further use only on the railways; and
10381038 42. Sales of gold, silver, platinum, palladium or other bull ion
10391039 items such as coins and bars and legal tender of any nation, which
10401040 legal tender is sold according to its value as precious m etal or as
10411041 an investment. As used in the paragraph, "bullion" means any
10421042 precious metal including, but not limited to, gold, sil ver,
10431043 platinum, and palladium, that is in such a state or condition that
10441044 its value depends upon its precious metal content and no t its form.
10451045 The exemption authorized by this paragraph shall not apply to
10461046 fabricated metals that have been processed or manufact ured for
10471047 artistic use or as jewelry;
10481048 43. Sales of diapers and similar products for infants and young
10491049 children; and
10501050 44. Sales of formula for cons umption by infants.
10511051 SECTION 2. This act shall become effective July 1, 2023.
10521052 SECTION 3. It being immediately necessary for the p reservation
10531053 of the public peace, health or safety, an emergency is hereby
10541054 declared to exist, by reason whereof thi s act shall take effect and
10551055 be in full force from and after its passage and approval .
10561056
10571057 59-1-6863 MAH 01/12/23