Transcript Highlights:

• We're an educational nonprofit focused on the thoughtful advancement of renewable hydrogen for our energy
• But I do think that the bill needs content. And a ton of work.
• In terms of the major content of the bill, we support the goals of labeling and understanding how compostable
• Sierra Nevada foothills and the Coast Range, provides essential local opportunities for wildlife education

Keywords: 988, house, all

Transcript Highlights:

• SB 1031 does not address this NOP requirement, and the resulting contents of this bill cannot save a
• programs to be implemented, which includes all the elements that we all know are important, like education
• I was presenting with the diversity caucuses in Senate Education.
• The committee amendments replace the contents of the bill with a different approach around remediation

Keywords: 987, senate, all

Summary: The committee heard SB 1375, which would create a narrow CEQA-related exemption for certain transit and rail projects that have already undergone extensive environmental review. Senator Cortese and supporters from VTA, San Jose, MTC, and others said the bill would reduce duplicative review and help advance projects such as the Diridon Station modernization in San Jose, while preserving other environmental protections and adding committee amendments on community engagement, displacement, construction impacts, and natural resources. There was no opposition, and the bill was moved do pass as amended to Transportation on a 5-0 vote, kept on call. The committee then heard SB 1031 on compostable plastics labeling and related research. The author and supporters argued the bill would improve truth-in-labeling, reduce contamination in recycling and composting streams, and direct OEHHA to study toxicity and breakdown impacts. Opponents from manufacturers, BPI, and retailers said the bill would effectively ban compostable products in California, create costs, and fail to fix the underlying National Organic Program labeling issue. After discussion about composting capacity, labeling clarity, and costs, the bill was moved do pass as amended to Appropriations on a 2-1 vote, kept on call. Next, SB 958 on the Midway Rising redevelopment project in San Diego was presented. The author said the amended bill would shift away from a CEQA exemption and instead clarify how building-height impacts should be handled in the project’s environmental review, supporting a large housing and mixed-use project on city-owned land. San Diego representatives and the chair supported the measure, and there was no opposition. The committee voted do pass to Local Government on a 3-0 vote, kept on call. The committee also heard SB 1075 on strengthening AB 617 community air protection plans; the author and environmental justice supporters backed stronger enforcement and implementation, while local governments, business groups, and air district representatives raised concerns about land-use authority, uncertainty, and costs. The bill was moved do pass to Local Government on a 2-2 vote and remained on call. Finally, the committee heard SB 1064, which would reduce the frequency of clean truck check testing for low-use heavy-duty vehicles and equipment. The author and agricultural and trucking witnesses said the bill would cut unnecessary travel and costs without changing emissions standards, while the American Lung Association and Coalition for Clean Air opposed it as weakening an important pollution-control program. The bill was moved do pass to Transportation on a 4-0 vote, kept on call. The committee then began SB 1258 on hazardous waste site remediation for infill housing; the author and development and technical witnesses supported aligning cleanup timing with construction and occupancy, while environmental justice groups said they were likely to move to neutral after committee amendments improved the bill.

Transcript Highlights:

• SB 1031 does not address this NOP requirement, and the contents of this bill cannot save a market that
• programs to be implemented, which includes all the elements that we all know are important, like education
• I was presenting with the diversity caucuses in Senate Education.
• The committee amendments replace the contents of the bill with a different approach around remediation

Summary: The committee heard several bills related to environmental quality, housing, transportation, and waste policy. SB 1375, by Senator Cortese, would create a narrow CEQA exemption category for certain transit and rail projects that have already undergone extensive environmental review. Supporters, including VTA, the City of San Jose, BART, Caltrain, MTC, and Climate Reality Silicon Valley, said it would reduce duplicative review and speed projects like the Diridon Station modernization. Committee members emphasized added amendments requiring displacement, construction-impact, and natural resources plans, and the bill passed 5-0 as amended to Transportation. The committee then took up SB 1031 on compostable plastics labeling. The author and supporters such as Californians Against Waste and the California Compost Coalition argued the bill would reduce consumer confusion, curb contamination in compost and recycling streams, and direct OEHHA to study health and environmental impacts. Opponents including manufacturers, BPI, retailers, and other industry groups said the bill would effectively ban compostable products in California, harm businesses, and fail to fix the underlying National Organics Program issue. After extensive discussion about labeling, composting capacity, and costs, the bill passed 2-2 on call to Appropriations. SB 958, relating to the Midway Rising redevelopment project in San Diego, was presented next; supporters said it would help move forward a large housing and mixed-use project on city-owned land after years of review and voter approval, and it passed 3-0 on call to Local Government. SB 1075, the Clean Air Promise, drew the most extensive debate. The bill would strengthen implementation and enforcement of AB 617 community emissions reduction plans and local plans in overburdened communities. Environmental justice advocates and youth supporters backed the measure, while local governments, business groups, air district representatives, and industry groups warned it would create uncertainty, add land-use constraints, and act as a housing and cost driver. The author accepted several committee amendments and said the bill was still being worked on, but the motion to pass it to Local Government resulted in a 2-2 tie and the bill remained on call. SB 1064, by Senator Dahle, would reduce clean truck check testing frequency for low-use heavy-duty vehicles and equipment from twice a year to once a year. Agricultural and trucking witnesses supported it as a practical, cost-saving change, while air quality advocates opposed weakening a program they said prevents excess emissions and protects public health. The bill passed 4-0 on call to Transportation. Finally, SB 1258 was presented as a revised measure on remediation of hazardous waste sites on the Cortese list. The author said the committee amendments replaced the bill’s original approach, but he continued to argue that remediation should be aligned with housing development so contaminated infill sites can be cleaned up and built on more efficiently. Developers and environmental consultants supported the concept, saying current timing rules create risk and leave sites idle, while the committee continued to hear testimony as the transcript ended.

Transcript Highlights:

• It is the fastest-growing special education category in our K-12 system.
• It is the fastest growing<01:27:06.000> special<01:27:06.320> education<01:27:06.880>
• > category<01:27:07.360> in growing special education category in growing special education
• c><01:31:52.880> uh<01:31:53.040> points<01:31:53.280> of<01:31:53.360> contention
• that have been uh points of contention that have been uh points of contention between<01:31:54.159

Bills: HF3379

Keywords: housing stabilization, disability services, predatory funding, provider requirements, housing accessibility, 1183, house

Transcript Highlights:

• I thought that gave enough room for flexibility and to get, if you're looking at something with education
• I thought that gave enough room for flexibility and to get, if you're looking at something with education
• I thought that gave enough room for flexibility and to get, if you're looking at something with education
• to look at that we're not doing, including sampling fertilizers to see if people are getting the content
• <01:33:27.600> that are getting the uh the content that are getting the uh the content that

Keywords: 928, house, all

Summary: The committee first heard Senate Bill 74, which would require state agencies, especially the Department of Environmental Services and other permitting agencies, to report more detailed data on permit applications, approvals, denials, pending applications, and permits taking longer than 90 days. The sponsor’s representative and a lawyer who helped draft the bill argued that the legislature needs comprehensive permitting data to evaluate whether current timelines are reasonable and whether regulatory delays are burdening property owners and economic activity. They said the information should already be tracked within existing budgets, despite a fiscal note claiming additional staff would be needed. A Business and Industry Association representative supported the bill, saying better data is needed to understand actual permitting timelines and to help streamline the process, especially in light of housing and development concerns. Members asked whether the bill was simply collecting data without a clear next step, and the response was that the data would allow lawmakers to judge whether existing deadlines, extensions, and exemptions are justified and whether changes to permit timelines are needed. Several members agreed the information would be useful and that agencies should already be tracking it. The committee then voted to pass Senate Bill 74 on a roll call, with the motion approved and the bill placed on consent for further consideration, with a note that it would go to finance for review of the fiscal note. The committee then took up Senate Bill 196, which would raise the threshold for certain in-house construction projects handled by the Department of Military Affairs and Veterans Services and two other departments from $500,000 to $1 million, described as an inflationary update. The sponsor said the department’s existing staff can handle these smaller renovation-type projects and that the bill should not require new positions; the deputy adjutant general later confirmed the department does not need additional staff and said the projects are typically roof, boiler, and similar repairs. Members asked about a fiscal note suggesting new positions and about revenue/expenditure impacts, and the sponsor explained that the fiscal note language appeared to reflect an earlier draft and that the budget effect is largely a shift in where the work is performed. The committee recessed briefly for the deputy adjutant general’s arrival, then continued discussion of the bill.

Transcript Highlights:

• So please uh we would like education.
• ,<01:13:11.040> you education, K through 12 education, you education, K through 12 education
• So, we add the Blue Book and we give better education there.
• So, we add the Blue Book and we give better education there.
• So, we add the Blue Book and we give better education there.

Keywords: 981, all

Transcript Highlights:

• effect of funding the items in the education that are left in the Education Trust Fund through...
• effect of funding the items in the education that are left in the Education Trust Fund through...
• effect of funding the items in the education that are left in the Education Trust Fund through...
• effect of funding the items in the education that are left in the Education Trust Fund through...
• education that are left in the educ education that are left in the educ ation<03:46:45.199> trust

Keywords: 928, house, all

Summary: The Finance Committee met to review Division One of a very large budget package, with the chair explaining that the budget was being analyzed in three divisions over multiple days. Members first discussed procedure, including when amendments and line-item votes would be taken, and agreed to proceed with the division’s presentation before questions. Representative Maguire then outlined the division’s approach as a series of tradeoffs to close a large budget gap, emphasizing cuts, some revenue changes, and a focus on overall spending levels as well as individual reductions. The presentation covered a wide range of agencies and policy areas. Major proposed changes included cuts or eliminations to several boards and commissions viewed as costly or duplicative, such as the Housing Appeals Board, Board of Tax and Land Appeals, Human Rights Commission, Commission on Aging, Office of the Child Advocate, and the Personnel Appeals Board, with some functions consolidated into other boards. The division also proposed back-of-the-budget cuts to the Information Technology Department, Judicial Branch, Justice Department, Retirement System, Corrections, and Environmental Services, along with fee increases in several areas. Other notable items included ending marketing for Paid Family Leave, reducing job advertising and tourism promotion, defunding the Arts Council, moving liquor enforcement functions out of the Liquor Commission, and shifting some funds such as the College Savings Commission money to Division Two. Several members questioned specific cuts, especially the elimination of the Council on Aging, the reduction in regional planning commission grants, and the large cut to tourism advertising. Maguire defended the choices as necessary budget tradeoffs, arguing that some programs duplicated work done elsewhere, that regional planning grants were not among the most essential items, and that tourism promotion was a form of spending he viewed skeptically. He also explained that the public defender’s budget was partially restored after a credible claim of a governor’s budget error, and that the committee would continue refining corrections-related cuts because the House was only halfway through the budget process and further changes could still occur in the Senate and conference committee.

Transcript Highlights:

• five days to seven days, providing an additional two days for members to be able to consider the contents
• It would always make for a fun point of contention with friends.

Keywords: 995, all

Summary: The Senate continued debate on a package of amendments to its rules, with many proposals focused on floor procedure, transparency, attendance, remote participation, and budget timing. Several amendments were debated at length, including changes to the dilatory timeline for laying matters on the table, reporting Senate procurements, electing Senate counsel, requiring best efforts for in-person attendance, identifying whether members vote remotely, and adjusting deadlines for budget documents and amendments. Most of the procedural and transparency amendments were rejected, while a few were adopted, including an amendment allowing another minority caucus member to call a caucus if the minority leader is absent, a change to the filing deadline for amendments on Thursday-dated bills, and a corrective amendment from Senator Lovely. An amendment to create a Senate Committee on Reproductive Rights and Freedom was also offered and supported in debate but was not adopted. The Senate also adopted amendments extending the time for members to receive the Senate Ways and Means General Appropriations Act from five to seven days and increasing the minimum filing time for budget amendments from 48 to 72 hours. Another amendment requiring a two-thirds roll call vote to continue past 10 p.m. was rejected, as were proposals related to remote-vote designation and shortening the late-session tabled-bill rule from 14 days to seven days. The chamber briefly recessed several times during the amendment process, and votes were taken both by roll call and by voice vote, with many amendments failing on recorded votes. The Senate paused to honor Brockton Fire Captain Stephen A. Montero, who died after a battle with occupational cancer. Senator Brady offered a motion that the Senate adjourn in his memory, and members observed a moment of silence. The Senate then completed its formal business, adopted an order to reconvene the following Tuesday at 11:00 a.m., and adjourned in memory of Captain Montero.

Transcript Highlights:

• And there's a lot of content and they're actually read through some of it last night just to try to absorb
• You have to get permission from a judge to request that medication content in the talks.

Keywords: 999, senate, all

Transcript Highlights:

• Some are mobile, some stay in the organic content as we apply more.
• So we currently do that with certain metals, uh, with the nutrient content in the actual biosolids.
• <00:59:27.200> Some organic content as we apply more.
• Some organic content as we apply more.
• <00:59:56.400> in metals uh with the nutrient content in metals uh with the nutrient content

Keywords: 1189, house, all

Transcript Highlights:

• My instruction to her was to educate not only students but also groups like veterans, minorities, and
• Voters can educate themselves about their candidates without this kind of involvement.
• Voters can educate themselves about their candidates without this kind of involvement.
• We represent numerous local unions across the state in K-12 and some in higher education as well, and
• [No substantive transcript content captured.] [No substantive transcript content captured.]

Keywords: 928, house, all

Summary: The House Election Law Committee held an orientation and then opened a public hearing on House Bill 67-FN-A, which would make permanent the use of accessible voting machines in local elections and provide funding for additional systems. The chair outlined committee procedures, noting a heavy workload of roughly 70 to 80 bills, mostly Tuesday meetings, likely time limits on testimony, and a default of executive session unless a bill is specifically noticed. Members and staff were introduced, and the Secretary of State’s office described its election-related responsibilities, including voter registration, cybersecurity, ballot-counting equipment, and the Help America Vote Act (HAVA) program. Secretary of State David Scanlan and Deputy Secretary Aon Hennessy explained the current pilot program created by last year’s law, which requires accessible voting systems for local elections and allows the state to share machines with municipalities during the first half of 2025. They said the office has made hardware available, but towns have raised concerns about the speed of implementation and the cost of programming each election, especially for towns with multiple ballot questions. Scanlan said the state is also vetting longer-term options, including devices that could remain in polling places year-round, and suggested the committee consider delaying the bill’s effective date to January 1, 2026 to better align with implementation needs. Hennessy said the current state devices are older and complicated to reset for each election, and estimated programming costs could be about $600 for a small single-election ballot and much higher for towns with multiple elections. Supporters of the bill emphasized the importance of accessible voting for people with disabilities. Representative Robert Wy said the measure builds on 2024 law and would move the pilot into a permanent agreement, citing ADA concerns and prior testimony about discriminatory voting experiences. Fred Forier, a legally blind voter from Exeter, testified that accessible voting systems allow him to vote privately and independently and urged support for the bill. Committee members asked about the gap if the pilot ends before a permanent system is in place and about the cost range for programming. No vote was taken during the hearing, and the committee moved on after public testimony began.

Transcript Highlights:

• We would have to work with the courts. and educate on why those records are automatically in the portal
• Content online.
• copper, requiring purchasers to record and report the sale of copper, and tasking DPS with continued education
• Additionally, we conduct training and education programs for officers to help them track metal theft.
• I guess we need to educate those involved that fiber optic does not contain any copper.

Bills: SB552, SB1099, SB1124, SB1208, SB1372, SB1506, SB1667, SB1804, SB1806, SB1870, SB1936, SB1937, SB2180, SB2405, SB2569, SB2570, SB1646

Keywords: community supervision, criminal justice, illegal alien, deferred adjudication, Texas Code of Criminal Procedure, SB 1099, undocumented immigrant, unauthorized immigrant, immigration status, felony sentencing enhancement, criminal penalty increase, Texas Penal Code, Code of Criminal Procedure, affirmative finding, judgment finding, deportation, public safety, immigration enforcement, sentencing reform, felony offense

Transcript Highlights:

• In 2024, our training and education staff conducted 760 courses statewide for approximately 10,350 first
• In 2024, our training and education staff conducted 760 courses statewide for approximately 10,350 150
• This supports fixed capital outlay, arts and education, arts and medicine, arts and wellness, and arts
• These line items include programs like education dollars for duty, our most valuable recruiting and retention
• These line items include programs like education dollars for duty, our most valuable recruiting and retention

Summary: The committee met to review agency program funding as it prepared to build the budget, hearing brief presentations from six agencies and then taking member questions. Florida Division of Emergency Management highlighted its role in response, preparedness, recovery, and mitigation, describing a largely federal pass-through budget, major technology investments, and large disaster and preparedness grant activity. The Department of Commerce, Department of State, Florida Housing Finance Corporation, Department of Transportation, Department of Military Affairs, Florida State Guard, and Department of Highway Safety and Motor Vehicles also summarized their budgets, staffing, and major programs, including workforce and economic development, elections and arts funding, housing assistance, transportation work programs, military readiness, state guard expansion, and highway safety and motorist services. Members focused questions on several issues: arts and library grant funding and whether award criteria had changed; Commerce’s rural infrastructure and job growth grants and why funds were not being disbursed faster; Florida Housing’s use of SAIL, Live Local, Hometown Heroes, and SHIP funds and how smaller agencies learn about and access funding; and DOT’s work program gap between agency and governor proposals. The most extensive questioning was directed to Highway Safety and Motor Vehicles about long DMV lines, vacancies, overtime, staffing shortages, and the ability to shift funds between divisions. The department said staffing and pay constraints, especially in South Florida, were driving service delays and vacancy rates, and that overtime was being used because troopers were leaving for better-paying jobs. The Florida State Guard was also questioned about its spending and procurement pace, including aircraft purchases and facilities. Its director said long procurement timelines explained the low initial spending and that obligations had risen sharply as contracts matured. Members also asked about the department’s public opposition to Amendment 3 and whether agency resources were used in that effort; the director said no contracts or purchases were made to influence the vote and said the colonel’s comments were made off the clock. The meeting ended with the chair asking agencies to respond promptly to unanswered questions, and the committee adjourned without any recorded votes or formal actions beyond receiving the presentations and questions.

Transcript Highlights:

• Not only has he stood on this floor so many times to educate us as members, but he has led the way in
• And with that, as a champion of higher education, I respectfully ask for your aye vote. Thank you.
• And with that, as a champion of higher education, I respectfully ask for your aye vote. Thank you.
• For early childhood educators. This bill has received bipartisan support. No no votes.
• It is the only region of that size in the state of California without access to higher education.

Summary: The Assembly met after a quorum call, opened with prayer and the Pledge of Allegiance, approved routine procedural motions, and recognized several guest groups, including First Five California, a fourth-grade class from Gideon Hausner Jewish Day School, visitors from Modoc and Lassen counties, and representatives from the Port of Long Beach. The chamber then moved through second reading and concurrence items, with most bills and resolutions being read, deemed adopted, or passed on file without debate. The main floor action centered on ACR 39, designating May 2025 as Missing and Murdered Indigenous People Awareness Month. Assembly Member Ramos and many caucus members spoke in strong support, describing the crisis as a state of emergency and emphasizing violence against Native women, girls, and two-spirit people, the need for better data collection, agency coordination, tribal sovereignty, and continued action beyond symbolic recognition. The resolution passed concurrence with 67 ayes and 0 noes. The Assembly also passed a series of bills on topics including classified school employee pay stubs (AB 374), allowing voucher preferences in housing (AB 282), authorizing nurse practitioners to sign death certificates (AB 583), student health insurance protections (AB 594), local housing pre-approval programs (AB 1206), veterans education program administration (AB 1509), expanding the Family Urgent Response System (AB 898), Star Wars Day (H.R. 33), local news sale notice requirements (AB 611), mask-wearing protections in public spaces (AB 1326), a Chula Vista university land-use measure (AB 76), undercover officer record protections (AB 1178), and preservation of Clover Valley in Rocklin (AB 1152). Most passed with broad support, though AB 282 and AB 611 drew some opposition. A major debate occurred on AJR 10, which urged the President to reverse cuts to the U.S. Forest Service. Members from both parties discussed wildfire prevention, forest health, staffing, and federal-state responsibility, with some criticizing the administration and others emphasizing forest management and the need for bipartisan cooperation. The resolution was adopted after a co-author roll and final roll vote of 67 ayes and 0 noes. The chamber then adopted the second-day consent calendar, heard an adjournment in memory for Giovanni “Johnny” of East Side Italian Deli, and adjourned until Monday, May 12, 2025.

Transcript Highlights:

• report on this shall go to the chairs of the House Committee for HHS and the Senate Committee on Education
• For § 4.1-1602, it was changing number three to clarify what the amount of the THC and CBD content for

Keywords: Cannabis Retail Market, Joint Commission to Oversee the Transition of the Commonwealth into a, 976, house, all

Transcript Highlights:

• SOMETHING CURRENT IN STATUTE, I'M IGNORANT ON THIS ISSUE, I DON'T KNOW BECAUSE OBVIOUSLY BLOOD ALCOHOL CONTENT
• I WANT TO BE CLEAR THAT BECAUSE OF THE TESTIMONY WHICH I REALLY APPRECIATE YOU ALL COMING AND EDUCATING

Keywords: 999, senate, all

Transcript Highlights:

• WE ARE ALL ABOUT PARENTAL RIGHTS, PARENTAL DECISIONS AND STREAMLINING THE EDUCATION PROCESS TO MAKE IT
• EXPRESSION AND PREVENTS THE GOVERNMENT DISCRIMINATING AGAINST SPEAKERS BASED ON THE VIEWPOINT OF THE CONTENT

Keywords: 999, senate, all

Transcript Highlights:

• It will take some time; educate us.”
• education and that pathway to uh a education and that pathway to uh a greener<00:53:02.559> future
• wanted me to continue and be educated wanted me to continue and be educated the<00:59:18.319>
• , retired environmental sciences educator, retired environmental sciences educator, I<01:33:26.480
• readily available and widely educated readily available and widely educated through<01:47:45.679

Keywords: 1187, senate, all

Transcript Highlights:

• horse racing developers to disclose data or reviews that inform citizens thoroughly so they may make educated
• support needed and the transparency required by horse racing and simulcasting developers to make educated
• month to illegal online casinos, and over 200,000 monthly searches for online casino and online poker content

Keywords: 995, all

Summary: The Joint Committee on Consumer Protection and Professional Licensure held a hearing on a range of gaming, racing, horse protection, problem gambling, and lottery bills. A major focus was H. 356 and related horse-racing legislation, which drew strong support from residents and animal-welfare advocates who argued that proposed racetrack and simulcast developments should require upfront traffic, environmental, public health, and economic studies, plus stronger local approval and transparency. They said past proposals in several communities had lacked adequate information and had imposed costs on towns. Opponents, including the New England Horsemen’s Benevolent and Protective Association, argued that the bills would harm racing, breeding, farms, and related jobs, and said horse racing is already heavily regulated and that claims about slaughter and safety were overstated. Several speakers also supported S. 280, which would protect horses and phase out or restrict horse racing, citing animal cruelty, injuries, and deaths. The committee also heard extensive testimony on SB 235 and HB 332 to authorize regulated online casino gaming (iGaming). DraftKings, FanDuel, IDEA, and the Sports Betting Alliance supported the bills, saying iGaming is already occurring illegally in Massachusetts and should be brought into a regulated, taxed market with age verification, responsible gaming tools, and consumer protections. They projected substantial annual tax revenue and argued legal iGaming would not cannibalize brick-and-mortar casinos, instead creating a “rising tide” effect. Opponents, including Local 26, the National Association Against iGaming, and problem-gambling advocates, warned of job losses, casino cannibalization, increased addiction, and greater harm to vulnerable players, citing experiences in other states and rising helpline calls. The committee asked for follow-up information on revenue and market-size estimates. Later, Rep. Scanlon testified in support of S. 240 and S. 241, which would standardize gambling disclaimers and require annual reporting on problem-gambling treatment funded through the Public Health Trust Fund. He said the bills would make it easier for people to find help and improve oversight of treatment programs. Rep. Garcia testified in support of H. 434, which would change the formula for distributing lottery revenues, arguing that gateway and lower-income communities such as Chelsea contribute heavily to lottery sales but receive too little back in local aid. After hearing additional testimony and reading into the record bills that received no testimony, the committee recessed briefly, then closed the hearing by motion and vote.

Transcript Highlights:

• The largest part of your property taxes go to K-12 education, so this is saying, hey, we're not going
• The largest part of your property taxes go to K-12 education, so this is saying, hey, we're not going
• But it's the City of Phoenix's contention that it's a long-term benefit to the city and to other localities

Bills: SB1221, SB1293, SB1294, SB1430

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax