Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field shall be two percent.
Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.
Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.
Establishes a reduced sales tax rate for small businesses which reside in the state and are independently owned and operated, not dominant in its field and employs fifty or less persons.
Provides that certain persons shall not be deemed a distributor for certain sales of premium cigars; provides that the tax on premium cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".
Provides that any taxpayer who employees twenty or fewer employees, the first fifty thousand dollars is exempted from taxation.
Provides that sales and compensating use taxes on a new mobile home purchased as a primary residence shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.
Creates a special on-premises license for properties which are located within a designated industrial or economic zoning district, occupy not less than twenty thousand square feet of floor area, and are located at least 500 feet from a residential building.
Creates a special on-premises license for properties which are located within a designated industrial or economic zoning district, occupy not less than twenty thousand square feet of floor area, and are located at least 500 feet from a residential building.
Enacts the "mandatory arbitration & business licensing act"; provides that no state agency or local government shall issue or renew a covered license to any person that refuses to certify that such person will not, as the owner or operator of a business or provider of services in the state or a local government operating pursuant to such license; makes related provisions.