OK
Oklahoma House Bill HB2732

Oklahoma 2024 Regular Session

Oklahoma House Bill HB2732 Compare Versions

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2828 STATE OF OKLAHOMA
2929
3030 1st Session of the 59th Legislature (2023)
3131
3232 HOUSE BILL 2732 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 1357, as amended by Section 1,
4242 Chapter 206, O.S.L. 2022 (68 O.S. Supp. 2022, Section
4343 1357), which relates to sales tax exemptions;
4444 modifying exemption related to certain veterans;
4545 providing for exempt treatment for certain persons
4646 eligible for dependent and indemnity compensation
4747 benefits pursuant to provisions of United States
4848 Code; providing an effective date; and declaring an
4949 emergency.
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5454 BE IT ENACTED BY THE P EOPLE 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.
5959 Exemptions – General.
6060 There are hereby specifically exempted fr om the tax levied by
6161 the Oklahoma Sales Tax Code:
6262 1. Transportation of school pupi ls to and from elementary
6363 schools or high schools in motor or other vehicles;
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9090 2. Transportation of persons where the fare of each person does
9191 not exceed One Dollar ($1.00), or local transportatio n of persons
9292 within the corporate limits of a municipality e xcept by taxicabs;
9393 3. Sales for resale to persons engaged in the bu siness of
9494 reselling the articles purchased, whether within or without the
9595 state, provided that such sales to residents of this s tate are made
9696 to persons to whom sales tax permits have been issued as provided in
9797 the Oklahoma Sales Tax Code. This exemption shall not apply to the
9898 sales of articles made to persons holding permits when such persons
9999 purchase items for their use and whic h they are not regularly
100100 engaged in the business of resellin g; neither shall this exemption
101101 apply to sales of tangible personal property to peddlers, solicitors
102102 and other salespersons who do not have an established place of
103103 business and a sales tax permit. The exemption provided by this
104104 paragraph shall apply to sa les of motor fuel or diesel fuel to a
105105 Group Five vendor, but the use of such motor fuel or diesel fuel by
106106 the Group Five vendor shall not be exempt from the tax levied by th e
107107 Oklahoma Sales Tax Co de. The purchase of motor fuel or diesel fuel
108108 is exempt from sales tax when the motor fuel is for shipment outside
109109 this state and consumed by a common carrier by rail in the conduct
110110 of its business. The sales tax shall apply to the purchase of motor
111111 fuel or diesel fuel in Oklahoma by a common carrier by rail when
112112 such motor fuel is purchased for fueling, within this state, of any
113113 locomotive or other motorized flanged wheel equipment;
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140140 4. Sales of advertising space in newspapers and periodicals;
141141 5. Sales of programs relating to s porting and entertainment
142142 events, and sales of advertising on billboards (including signage,
143143 posters, panels, marquees or on other similar surfaces, whether
144144 indoors or outdoors) or in programs relating to spo rting and
145145 entertainment events, and sales of any advertising, to be displayed
146146 at or in connection with a sporting event, via the Internet,
147147 electronic display devices or through public address or broadcast
148148 systems. The exemption authorized by this paragrap h shall be
149149 effective for all sales made on or af ter January 1, 2001;
150150 6. Sales of any advertising, other than the advertising
151151 described by paragraph 5 of this section, via the Internet,
152152 electronic display devices or through the electronic media including
153153 radio, public address o r broadcast systems, tel evision (whether
154154 through closed circuit broadcasting systems or otherwise), and cable
155155 and satellite television, and the servicing of any advertising
156156 devices;
157157 7. Eggs, feed, supplies, machinery , and equipment purchased by
158158 persons regularly engaged in the business of raising worms, fish,
159159 any insect, or any other form of terrestrial or aquatic animal life
160160 and used for the purpose of raising same for marketing. This
161161 exemption shall only be granted and extended to the purchaser when
162162 the items are to be used a nd in fact are used in the raising of
163163 animal life as set out above. Each purchaser shall certify, in
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190190 writing, on the invoice or sales ticket retained by the vendor that
191191 the purchaser is regularly engaged in th e business of raising s uch
192192 animal life and that the items purchased will be used on ly in such
193193 business. The vendor shall certify to the Oklahoma Tax Co mmission
194194 that the price of the items has been reduced to grant the full
195195 benefit of the exemption. Viola tion hereof by the purc haser or
196196 vendor shall be a misdemeanor;
197197 8. Sale of natural or artificial gas and electricity, and
198198 associated delivery or transmi ssion services, when sold exclusively
199199 for residential use. Provided, this exemption shall not apply to
200200 any sales tax levied by a city or town, or a county or any other
201201 jurisdiction in this state;
202202 9. In addition to the exemptions authorized by Section 135 7.6
203203 of this title, sales of drugs sold pursuant to a prescription
204204 written for the treatment of human bei ngs by a person license d to
205205 prescribe the drugs, and sales of insulin and medical oxygen.
206206 Provided, this exemption shall not apply to over-the-counter drugs;
207207 10. Transfers of title or possession of empty, partially
208208 filled, or filled returnable oil and ch emical drums to any per son
209209 who is not regularly engaged in the business of sellin g, reselling
210210 or otherwise transferring empty, partially filled or filled
211211 returnable oil drums;
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238238 11. Sales of one-way utensils, paper napkins, paper cups,
239239 disposable hot contai ners, and other one-way carry out materials to
240240 a vendor of meals or beverages;
241241 12. Sales of food or food products for home consumption which
242242 are purchased in whole or in part with coupons issued pursuant to
243243 the federal food stamp program as authorized by Sections 2011
244244 through 2029 of Title 7 of the United States Code, as to that
245245 portion purchased with such coupons. The exemption provided for
246246 such sales shall be inapplicable to such sales upon the effective
247247 date of any federal law that removes the requirem ent of the
248248 exemption as a condition for participation by the state in the
249249 federal food stamp program;
250250 13. Sales of food or food products, or any equ ipment or
251251 supplies used in the preparation of the food or food products to or
252252 by an organization which:
253253 a. is exempt from taxation pursuant to the provisions of
254254 Section 501(c)(3) of the Internal Revenue Code, 26
255255 U.S.C., Section 501(c)(3), and which provid es and
256256 delivers prepared meals for home consumption to
257257 elderly or homebound persons as part of a program
258258 commonly known as "Meals on Wheels" or "Mobile Meals",
259259 or
260260 b. is exempt from taxation pursuant to the provisions of
261261 Section 501(c)(3) of the Internal R evenue Code, 26
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288288 U.S.C., Section 501(c)(3), and which receives federal
289289 funding pursuant to the Older Americans Act of 1965,
290290 as amended, for the purpose of providing nutrition
291291 programs for the care and benefit of elderly persons;
292292 14. a. Sales of tangible pe rsonal property or services to or
293293 by organizations which are exempt from taxation
294294 pursuant to the provisions o f Section 501(c)(3) of the
295295 Internal Revenue Code, 26 U.S.C ., Section 501(c)(3),
296296 and:
297297 (1) are primarily involved in the collection and
298298 distribution of food and other household products
299299 to other organizations that facilitate the
300300 distribution of such products to the needy and
301301 such distributee organizations are exemp t from
302302 taxation pursuant to the provisions of Section
303303 501(c)(3) of the Internal Revenue Code, 26
304304 U.S.C., Section 501(c)(3), or
305305 (2) facilitate the distribution of such products to
306306 the needy.
307307 b. Sales made in the course of business for profit or
308308 savings, competing with other persons engaged in the
309309 same or similar business shall not be exempt under
310310 this paragraph;
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337337 15. Sales of tangible personal property or services to
338338 children's homes which are located on church-owned property and are
339339 operated by organization s exempt from taxation pursuant to the
340340 provisions of the Internal Revenue Code, 26 U.S.C., Section
341341 501(c)(3);
342342 16. Sales of computers, data processing equipment, related
343343 peripherals, and telephone, telegraph or telecommun ications service
344344 and equipment for use in a qualified aircraft maintenance or
345345 manufacturing facility. For purposes of this paragraph, "qualified
346346 aircraft maintenance or manufacturing facility" means a new or
347347 expanding facility prima rily engaged in aircraf t repair, building or
348348 rebuilding whether or not on a factory basis, whose total cost of
349349 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
350350 and which employs at least two hundred fifty (250) new full -time-
351351 equivalent employees, as certified by the Oklahoma Employment
352352 Security Commission, upon completion of the facility. In order to
353353 qualify for the exemption provided for by this paragraph, the cost
354354 of the items purchased by the qualified aircraft maintenance or
355355 manufacturing facility shall e qual or exceed the sum of Two Millio n
356356 Dollars ($2,000,000.00);
357357 17. Sales of tangible personal property consumed or
358358 incorporated in the construction or expansion of a qualified
359359 aircraft maintenance or manufacturing facility as define d in
360360 paragraph 16 of this section. For purposes of this pa ragraph, sales
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387387 made to a contractor or subcontractor that has previously entered
388388 into a contractual relationship with a qualified aircraft
389389 maintenance or manufacturing facility for construction or expansion
390390 of such a facility shall be considered sales made to a qualified
391391 aircraft maintenance or manufacturing facility;
392392 18. Sales of the following telecommunications services:
393393 a. Interstate and International "800 service". "800
394394 service" means a "telecommunications service " that
395395 allows a caller to dial a toll-free number without
396396 incurring a charge for the call. The service is
397397 typically marketed under the name "800", "855", "866",
398398 "877" and "888" toll-free calling, and any subsequent
399399 numbers designated by the Federal Communic ations
400400 Commission,
401401 b. Interstate and International "900 service". "900
402402 service" means an inbound toll "telecommunications
403403 service" purchased by a subscriber that allows the
404404 subscriber's customers to call in to the subscriber 's
405405 prerecorded announcement or live service. "900
406406 service" does not include the charge for: collection
407407 services provided by the seller of the
408408 "telecommunications services" to the subscriber, or
409409 service or product sold by the subscriber to the
410410 subscriber's customer. The service is t ypically
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437437 marketed under the na me "900" service, and any
438438 subsequent numbers designated by the Federal
439439 Communications Commission,
440440 c. Interstate and International "private communications
441441 service". "Private communications service " means a
442442 "telecommunications service" that entitles the
443443 customer to exclusive or priority use of a
444444 communications channel or group of channels between or
445445 among termination points, regardless of the manner in
446446 which such channel or channels are connected, and
447447 includes switching capacity , extension lines, stations
448448 and any other associated services that are provided in
449449 connection with the use of such channel or channels,
450450 d. "Value-added nonvoice data service". "Value-added
451451 nonvoice data service " means a service that otherwise
452452 meets the definition of "telecommunications services"
453453 in which computer processing applications are used to
454454 act on the form, content, code or protocol of the
455455 information or data primarily for a purpose other than
456456 transmission, conveyance , or routing,
457457 e. Interstate and International telecommunications
458458 service which is:
459459 (1) rendered by a company for private use within its
460460 organization, or
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487487 (2) used, allocated or distributed by a company to
488488 its affiliated group,
489489 f. Regulatory assessments and charges including charges
490490 to fund the Oklahoma Universal Service Fund, the
491491 Oklahoma Lifeline Fund and the Oklahoma High Cost
492492 Fund, and
493493 g. Telecommunications nonre curring charges including but
494494 not limited to the installation, connection, change ,
495495 or initiation of telecommunications se rvices which are
496496 not associated with a retail consumer sale;
497497 19. Sales of railroad track spikes manufactured and sold for
498498 use in this state in the construction or repair of railroad tracks,
499499 switches, sidings, and turnouts;
500500 20. Sales of aircraft and aircraft parts provided such sales
501501 occur at a qualified aircraft ma intenance facility. As used in this
502502 paragraph, "qualified aircraft maint enance facility" means a
503503 facility operated by an air common carrier including one or more
504504 component overhaul support buildings or structures in an area owned,
505505 leased, or controlled by the air common carrier, at which there were
506506 employed at least two thousa nd (2,000) full-time-equivalent
507507 employees in the preceding year as certified by the Oklahoma
508508 Employment Security Commission and which is primarily related to the
509509 fabrication, repair, alteration, modification, refurbishing,
510510 maintenance, building, or rebuilding of commercial aircraft or
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537537 aircraft parts used in air common carriage. For purposes of this
538538 paragraph, "air common carrier" shall also include members of an
539539 affiliated group as d efined by Section 1504 of the Internal Revenue
540540 Code, 26 U.S.C., Section 15 04. Beginning July 1, 2012, sales of
541541 machinery, tools, supplies, equipment , and related tangible p ersonal
542542 property and services used or consumed in the repair, remodeling, or
543543 maintenance of aircraft, aircraft engines or aircraft component
544544 parts which occur at a qualified aircraft maintenance facility;
545545 21. Sales of machinery and equipment purchased and used by
546546 persons and establishments primarily engaged in computer services
547547 and data processing:
548548 a. as defined under Industrial Group Numbers 7372 and
549549 7373 of the Standard Industrial Classification (SIC)
550550 Manual, latest version, which derive at least fifty
551551 percent (50%) of their annual gross revenues from the
552552 sale of a product or service t o an out-of-state buyer
553553 or consumer, and
554554 b. as defined under Industrial Gr oup Number 7374 of the
555555 SIC Manual, latest version, which derive at least
556556 eighty percent (80%) of th eir annual gross revenues
557557 from the sale of a product or service to an out-of-
558558 state buyer or consumer.
559559 Eligibility for the exemption set out in this paragraph shall be
560560 established, subject to review by the Tax Commission, by annually
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587587 filing an affidavit wit h the Tax Commission stating that the
588588 facility so qualifies and such information as required by the Tax
589589 Commission. For purposes of determining whether annu al gross
590590 revenues are derived from sales to out-of-state buyers or consumers,
591591 all sales to the fede ral government shall be considered to be to an
592592 out-of-state buyer or consumer;
593593 22. Sales of prosthetic devices to an individual for use by
594594 such individual. For purposes of this paragraph, "prosthetic
595595 device" shall have the same meaning as provided in Sec tion 1357.6 of
596596 this title, but shall not include corrective eye glasses, contact
597597 lenses, or hearing aids;
598598 23. Sales of tangible personal property or service s to a motion
599599 picture or television production company to be used or consumed in
600600 connection with an eligible production. For purposes of this
601601 paragraph, "eligible production" means a documentary, special, music
602602 video or a television commercial or televisi on program that will
603603 serve as a pilot for or be a segment of an ongoing dramatic or
604604 situation comedy series filmed or taped for network or national or
605605 regional syndication or a featu re-length motion picture intended for
606606 theatrical release or for network or national or regional
607607 syndication or broadcast. The provisions of this paragraph shall
608608 apply to sales occurring on or after July 1, 1996. In order to
609609 qualify for the exemption, the motion picture or television
610610 production company shall file any documentat ion and information
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637637 required to be submitted pursuant to rules promulgated by the Tax
638638 Commission;
639639 24. Sales of diesel fuel sold for consumption by commercial
640640 vessels, barges and oth er commercial watercraft;
641641 25. Sales of tangible personal property or serv ices to tax-
642642 exempt independent nonprofit biomedical research foundations that
643643 provide educational p rograms for Oklahoma science students and
644644 teachers and to tax-exempt independent no nprofit community blood
645645 banks headquartered in this state;
646646 26. Effective May 6, 1992, sales of wireless telecommunications
647647 equipment to a vendor who subsequently transfers the equipment at no
648648 charge or for a discounted charge to a consumer as part of a
649649 promotional package or as an inducement to commence or continue a
650650 contract for wireless telecommunications services;
651651 27. Effective January 1, 1991, leases of rail transportat ion
652652 cars to haul coal to coal-fired plants located in this state which
653653 generate electric power;
654654 28. Beginning July 1, 2005, sales of aircraft engine repairs ,
655655 modification, and replacement parts, sales of aircraft frame repairs
656656 and modification, aircraft i nterior modification, and paint, and
657657 sales of services employed in the repair, modi fication, and
658658 replacement of parts of aircraft engines, aircraft frame and
659659 interior repair and modification, and paint;
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686686 29. Sales of materials and supplies to the owner or operator of
687687 a ship, motor vessel, or barge that is used in interstate or
688688 international commerce if the materials and supplies:
689689 a. are loaded on the ship, mot or vessel, or barge and
690690 used in the maintenance and operation of the ship,
691691 motor vessel, or barge, or
692692 b. enter into and become component parts of the ship,
693693 motor vessel, or barge;
694694 30. Sales of tangible personal property made at estate sales at
695695 which such property is offered for sale on the premises of the
696696 former residence of the decedent by a person wh o is not required to
697697 be licensed pursuant to the Transient Merchant Licensing Act, or who
698698 is not otherwise required to obtain a sales tax permit for the sale
699699 of such property pursuant to the provisions of Section 1364 of this
700700 title; provided:
701701 a. such sale or event may not be held for a period
702702 exceeding three (3) consecutive days,
703703 b. the sale must be conducted within six (6) months of
704704 the date of death of the d ecedent, and
705705 c. the exemption allowed by this paragraph shall not be
706706 allowed for property that was not part of the
707707 decedent's estate;
708708 31. Beginning January 1, 2004, sales of electri city and
709709 associated delivery and transmission services, when sold exclusiv ely
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736736 for use by an oil and gas operator for reservoir dewatering projects
737737 and associated operations commencing on or after July 1, 2003, in
738738 which the initial water-to-oil ratio is greater than or equal to
739739 five-to-one water-to-oil, and such oil and gas devel opment projects
740740 have been classified by the Corporation Commission as a reservoir
741741 dewatering unit;
742742 32. Sales of prewritten computer software that is delivered
743743 electronically. For p urposes of this paragraph, "delivered
744744 electronically" means delivered to t he purchaser by means other than
745745 tangible storage media;
746746 33. Sales of modular dwelling units whe n built at a production
747747 facility and moved in whole or in parts, to be assembled on -site,
748748 and permanently affixed to the real property and used for
749749 residential or commercial purposes. The exemption provided by this
750750 paragraph shall equal forty -five percent (45%) of the total sales
751751 price of the modular dwelling unit. For purposes of this p aragraph,
752752 "modular dwelling unit" means a structure that is not subject to the
753753 motor vehicle excise tax imposed pursuant to Section 2103 of this
754754 title;
755755 34. Sales of tangible personal property or services to:
756756 a. persons who are residents of Oklahoma and ha ve been
757757 honorably discharged from active service in any branch
758758 of the Armed Forces of the United States or Oklahoma
759759 National Guard and who have been certified by the
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786786 United States Department of Ve terans Affairs or its
787787 successor to be in receipt of disabili ty compensation
788788 at the one-hundred-percent rate and the disability
789789 shall be permanent and have been sustained through
790790 military action or accident or resulting from disea se
791791 contracted while in such active service and registered
792792 with the veterans registry cr eated by the Oklahoma
793793 Department of Veterans Affairs; provided, that if th e
794794 veteran received the sales tax exemption prior to
795795 November 1, 2020, he or she shall be requir ed to
796796 register with the vet erans registry prior to July 1,
797797 2023, in order to remain qua lified, or
798798 b. the surviving spouse of the person in subparagraph a
799799 of this paragraph if the person is deceased and the
800800 spouse has not remarried and the surviving spouse of a
801801 person who is determined by the United States
802802 Department of Defense or any branch of the United
803803 States military to have died while in the line of duty
804804 if the spouse has not remarried, or
805805 c. any surviving spouse or surviving child who is
806806 eligible for Dependency and Indemnity Compensation
807807 pursuant to Sections 1301 through 1323 of Title 38 of
808808 the United States Code .
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835835 Sales for the benefit of an eligible person listed in
836836 subparagraph a, b or c of this paragraph to a spouse of the
837837 eligible person or to a member of the household in which
838838 the eligible person resid es and who is authorized to make
839839 purchases on the person's behalf, when such eligible person
840840 is not present at the sale, shall also be exempt for
841841 purposes of this paragraph. T he Oklahoma Tax Commission
842842 shall issue a separate exemption card to a spouse of an
843843 eligible person or to a member of the household in which
844844 the eligible person resides who is authorized to make
845845 purchases on the person's behalf, if requested by the
846846 eligible person. Sales qualifying f or the exemption
847847 authorized by this paragraph shall not exceed Twenty-five
848848 Thousand Dollars ($25,000.00) per year per individual while
849849 the disabled veteran is living. Sales qualifying for the
850850 exemption authorized by this paragr aph shall not exceed One
851851 Thousand Dollars ($1,000.00) per year for an unremarried
852852 eligible surviving spouse or child. Upon request of the
853853 Tax Commission, a person asserting or cla iming the
854854 exemption authorized by this paragraph shall provide a
855855 statement, executed under oat h, that the total sales
856856 amounts for which the exemption is applicable have not
857857 exceeded Twenty-five Thousand Dollars ($25,000.00) per year
858858 per living disabled vet eran or One Thousand Dollars
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885885 ($1,000.00) per year for an unremarried eligible surviving
886886 spouse or child. If the amount of such exempt sales
887887 exceeds such amount, the sales tax in excess of the
888888 authorized amount shall be treated as a direct sales tax
889889 liability and may be recovered by the Tax Commission in the
890890 same manner provided by law for oth er taxes including
891891 penalty and interest. The Tax Commission shall promulgate
892892 any rules necessary to i mplement the provisions of this
893893 paragraph, which shall include rules providing for the
894894 disclosure of information about pers ons eligible for the
895895 exemption authorized in this par agraph to the Oklahoma
896896 Department of Veteran's Affairs, as authorized in Section
897897 205 of this title;
898898 35. Sales of electricity to the operator, specifically
899899 designated by the Corporation Commission, of a spacing unit or lease
900900 from which oil is produced or attempted to be produced usin g
901901 enhanced recovery methods including, but not lim ited to, increased
902902 pressure in a producing formation through the use of water or
903903 saltwater if the electrical usage is associa ted with and necessary
904904 for the operation of equipme nt required to inject or circ ulate
905905 fluids in a producing formation for the purpo se of forcing oil or
906906 petroleum into a wellbore for eventual recovery and production from
907907 the wellhead. In order to be eligib le for the sales tax exempti on
908908 authorized by this p aragraph, the total content o f oil recovered
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935935 after the use of enhanced recovery methods shall not exceed one
936936 percent (1%) by volume. The exemption authorized by this paragraph
937937 shall be applicable only to the state sales tax rate and shall not
938938 be applicable to any county or municipal sales tax rate;
939939 36. Sales of intrastate charter a nd tour bus transportation.
940940 As used in this paragraph, "intrastate charter and tour bus
941941 transportation" means the transportat ion of persons from one
942942 location in this state to another location in this state in a motor
943943 vehicle which has been constructed in such a manner that it may
944944 lawfully carry more than eighteen persons, and which is ordinarily
945945 used or rented to carry persons f or compensation. Provid ed, this
946946 exemption shall not apply to regularly schedule d bus transportation
947947 for the general public;
948948 37. Sales of vitamins, minerals, and dietary supplements by a
949949 licensed chiropractor to a person who is the patient of such
950950 chiropractor at the physical loc ation where the chiropra ctor
951951 provides chiropractic care or services to such patient. The
952952 provisions of this paragraph shall not be applicable to any drug,
953953 medicine, or substance for which a prescription by a licensed
954954 physician is required;
955955 38. Sales of goods, wares, merchandis e, tangible personal
956956 property, machinery, and equipment to a web search portal loca ted in
957957 this state which derives at least eighty percent (80%) of its annual
958958 gross revenue from the sale of a product or servi ce to an out-of-
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985985 state buyer or consumer. For pu rposes of this paragraph, "web
986986 search portal" means an establishment classified und er NAICS code
987987 519130 which operates websites that use a search engine to generate
988988 and maintain extensive databases of Interne t addresses and content
989989 in an easily searchable format;
990990 39. Sales of tangible p ersonal property consumed or
991991 incorporated in the c onstruction or expansion of a facility for a
992992 corporation organized under Section 437 et seq. of Title 18 of the
993993 Oklahoma Statutes as a rural electric coo perative. For purpo ses of
994994 this paragraph, sales made to a contractor or subcontractor that has
995995 previously entered into a contractual relationship with a rural
996996 electric cooperative for construction or expansion of a facility
997997 shall be considered sales made to a rural electric cooperative;
998998 40. Sales of tangib le personal property or services to a
999999 business primarily engaged in the repair of consumer electronic
10001000 goods including, but not limited to, cell phones, compact disc
10011001 players, personal computers, MP3 pla yers, digital devices for the
10021002 storage and retrieval of information through hard -wired or wireless
10031003 computer or Internet connections, if the devices are sold to the
10041004 business by the original manufacturer of such devices and the
10051005 devices are repaired, refitted or refurbished for sa le by the entity
10061006 qualifying for the exemption authorized by this paragraph directly
10071007 to retail consumers or if the devices are sold to another business
10081008 entity for sale to retail consumers;
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10351035 41. On or after July 1, 2019, and prior to Ju ly 1, 2024, sales
10361036 or leases of rolling stock when sold o r leased by the manufacturer,
10371037 regardless of whether the purchaser is a public services corporation
10381038 engaged in business as a common carrier of property or passengers by
10391039 railway, for use or consumption by a common carrier directly in the
10401040 rendition of public service. For purposes of this paragraph,
10411041 "rolling stock" means locomotives, autocars, and railroad cars and
10421042 "sales or leases" includes railroad car maintenance and retrofittin g
10431043 of railroad cars for th eir further use only on the railways; and
10441044 42. Sales of gold, silver, platinum, palladium or other bull ion
10451045 items such as coins and bars and legal tender of any nation, which
10461046 legal tender is sold according to its value as precious m etal or as
10471047 an investment. As used in the paragraph, "bullion" means any
10481048 precious metal including, but not limited to, gold, sil ver,
10491049 platinum, and palladium, that is in such a state or condition that
10501050 its value depends upon its precious metal content and no t its form.
10511051 The exemption authorized by this paragraph shall not apply to
10521052 fabricated metals that have been processed or manufact ured for
10531053 artistic use or as jewelry.
10541054 SECTION 2. This act shall become effective July 1, 2023.
10551055 SECTION 3. It being immediately necessary for the preservation
10561056 of the public peace, health or safety, an emergency is hereby
10571057
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10831083 declared to exist, by reason where of this act shall take effect and
10841084 be in full force from and after its passage and approval.
10851085
10861086 59-1-7110 MAH 01/08/23