Transcript Highlights:

• and garage sales.
• Well, they found out they couldn't tax yard sales and garage sales, but they kept the tax on consignment
• upon which a sales tax is levied.
• There's no sales tax.
• At that point, under the law, they have to charge sales tax on the same sale with the same goods.

Transcript Highlights:

• A sale can allow for a certain amount of harvest and a certain amount of sequestration.
• The financial transactions and economic benefits do not stop at the timber sale.
• The financial transactions and economic benefits do not stop at the timber sale.
• Again, a reminder how important the DNR timber sale program is to the industry.
• Sales of ecosystem services can't replace those economic benefits.

Summary: The committee held public hearings on House Bill 2170, which would authorize DNR to enter ecosystem service and carbon contracts on state trust lands, and House Bill 2578, which would add tribal members and alternates to the Fish and Wildlife Commission. For HB 2170, the Department of Natural Resources and supporters said the bill would diversify revenue, help meet climate goals, and allow DNR to participate in emerging carbon and ecosystem markets without necessarily eliminating timber harvest. Opponents, including counties, school districts, timber companies, loggers, and forest industry groups, argued the bill could reduce harvest levels, harm rural jobs and mill supply, and lower revenues for schools and other trust beneficiaries; several said any new authority should be limited to additive projects with stronger safeguards. Supporters included environmental groups and some local officials who said the bill would provide a more stable revenue stream and better align land management with climate and watershed benefits. The chair noted there are two related vehicles in committee, HB 1508 as the negotiated version and HB 2170 as the department version, and the public hearing on HB 2170 was closed after extensive testimony. For HB 2578, staff explained that the bill would add four tribal commissioner positions and four alternates to the Fish and Wildlife Commission, with representation from federally recognized tribes on both sides of the Cascades and staggered terms. Prime sponsor Rep. Deborah Lekanoff said the measure would strengthen co-management and the state’s government-to-government relationship with tribes, while acknowledging there are other related bills and ongoing legal issues involving WDFW. The chair asked whether the bill would affect existing tribal consultation obligations, and Lekanoff said it would not replace government-to-government consultation; she also said she would follow up on how the governor would make appointments. The hearing on HB 2578 was then suspended so the committee could return to HB 2170 testimony. The committee also heard staff briefing and sponsor testimony on House Bill 2544, which would create a pilot process for the Upper Columbia River water rights adjudication. Staff said the bill would require Ecology to run the adjudication in two phases, starting with tribal and federal claimants and allowing time for settlement before bringing in other claims, with a report due by June 2035. Rep. Larry Springer said the bill is intended to establish a baseline of water use more efficiently in a process that can otherwise take decades. After the briefing and sponsor remarks, the committee began public testimony on the bill, with tribal representatives and other stakeholders queued to testify.

Transcript Highlights:

• You do not pay local and state sales tax for staying there.
• It is sales tax, yeah, but it's the same principle. Right.
• So, yes, there is a sales tax on if I have a camper myself.
• What is the actual state and local sales tax revenue? $4.2.25. 4-2. And local sales tax revenue.
• So I think it'll be easily made up simply because of the sales within those stores, and the sales tax

Committee: House Government Efficiency

Transcript Highlights:

• You do not pay local and state sales tax for staying there.
• It is sales tax, yeah, but it's the same principle. Right.
• So, yes, there is a sales tax on if I have a camp or myself.
• What is the actual state and local sales tax revenue? $4.2.25. 4-2. And local sales tax revenue.
• So I think it'll be easily made up simply because of the sales within those stores, and the sales tax

Committee: House Government Efficiency

Summary: The Committee on Government Efficiency held a public hearing on House Bill 2809, sponsored by Representative Knight, which would exempt long-term RV campground stays of 30 consecutive days or more from state and local sales tax. Knight said the bill responds to a Department of Revenue ruling and is intended to treat long-term RV site rentals more like other long-term lodging, noting that many full-time RV users are effectively living in their units. Committee members asked about the tax treatment, the fiscal impact, and whether the bill was aimed at camping and campground stays generally; Knight and witnesses said the issue has created confusion for campground operators and customers. Supporters included the Missouri Association of RV Parks and Campgrounds, Associated Industries of Missouri, and the Missouri Canoe and Floaters Association. They argued the Department of Revenue’s rulings have been inconsistent and have sometimes labeled campgrounds as places of amusement or recreation based on amenities or activities such as cornhole, karaoke, or nearby trails, leading to surprise tax bills and competitive disadvantages for some operators. Witnesses said a legislative fix is needed, that campgrounds operate on thin margins, and that the change would help Missouri remain competitive with other states. They also said long-term RV guests, including travel nurses and workers staying near Fort Leonard Wood, would benefit from the exemption. Committee members largely expressed support and frustration with the Department of Revenue’s interpretation, comparing campground sites to other long-term rentals and noting the lack of a clear standard. No one testified in opposition. The hearing concluded without a vote or other action on the bill.

Transcript Highlights:

• We collect about a billion dollars in sales tax.
• taxes in Illinois and the regional sales taxes.
• We only have one sales tax. We don't have local option sales.
• We've got the state sales tax and we've got a local option sales tax on meals.
• I mean, in Illinois, because of the multiple jurisdictions and the local sales tax and the regional sales

Summary: The Special Commission on the future of credit card payments and their impacts on small businesses heard extensive testimony from credit unions, retailers, payment industry groups, and a credit card issuer. Much of the discussion focused on proposed state laws that would limit interchange fees on the tax and tip portions of transactions, especially Illinois’s Interchange Fee Prohibition Act and similar efforts in other states. Witnesses opposing the proposals argued that interchange helps fund fraud protection, cybersecurity, rewards, and access to credit, and warned that state-by-state rules would create a patchwork that could harm state-chartered banks and credit unions, raise compliance costs, and reduce consumer access to credit. Supporters of reform argued that swipe fees are a significant burden on merchants, especially small businesses, and that current pricing is opaque and often bundled with other processor charges. Several witnesses emphasized that the current payment system provides major benefits to merchants and consumers, including security, convenience, faster settlement, online commerce, and broader access to credit. One witness from Capital One said the industry’s losses from fraud and default are substantial and that interchange helps offset those risks; he also noted that merchants already have some tools, such as surcharging where allowed and negotiating clearer processor contracts. Retail representatives and the National Retail Federation countered that small businesses are under pressure from many costs and that interchange and related fees remain a real pain point, with some urging the commission to consider reforms that would return more money to businesses without disrupting the system. There was also discussion of the recent Visa/Mastercard antitrust settlement, with industry witnesses describing it as a significant merchant win that includes temporary rate reductions, more surcharge flexibility, and the ability to decline certain card tiers. No votes were taken. The meeting concluded after all scheduled testimony was heard, with the commission chair saying the session had been productive and that the committee would continue gathering testimony and written comments before making recommendations.

Transcript Highlights:

• </c> sales tax uh started varying off course. sales tax uh started varying off course.
• And that concludes sales tax.
• The problem with the translation from sales growth to dividend growth is the mix of our sales.
• . sales. sales.
• </c> sales tax? sales tax?

Summary: The meeting focused on preliminary fiscal 2026 revenue estimates and the governor’s office request for an official revision to fiscal 2026, with members reminded that any estimate adopted now would not bind the December official estimates. Staff from S&P Global walked through three forecast scenarios—control, optimistic, and pessimistic—based on recent federal tax changes, tariffs, and other policy developments, emphasizing that the outlook remains highly uncertain. Under the control scenario, the presentation projected below-trend real GDP growth of 1.8% in fiscal 2026, slowing to 1.5% by fiscal 2028, with unemployment peaking around 4.5% and the Federal Reserve cutting rates three times to a long-run range of about 2.75% to 3%. The optimistic scenario assumed lower effective tariffs, stronger growth, and better labor and housing outcomes, while the pessimistic scenario assumed a broader trade war, higher effective tariffs, faster deportations, weaker employment and consumer spending, and unemployment rising to about 6.3%. Speakers also noted that the forecast was prepared before later BLS revisions and that recent data on inventories and AI-related investment made the recent quarters look unusually volatile. Members discussed how the current fiscal 2026 outlook compared with earlier assumptions and noted that the eventual revenue revision may be smaller than the spread between the optimistic and pessimistic economic scenarios. The governor’s office and committee members also reviewed sector-specific impacts, including manufacturing, housing, light vehicle production, exports, and consumer sentiment, with particular concern about Kentucky’s auto and housing-related industries. No votes or formal actions were taken in the portion provided.

Transcript Highlights:

• </c> of Rochester to issue an on sale of Rochester to issue an on sale intoxicating<00:01:29.200><c>
• This significantly limits beverages available for sale and completely prohibits wine sales.
• This significantly limits beverages available for sale and completely prohibits wine sales.
• Paul campus sales.
• Paul campus sales.

Committee: Senate Commerce and Consumer Protection

Transcript Highlights:

• sales tax revenue for the state.
• So that sale, we had a decline because we just said, So that sale, we had a decline because we just said
• , no, we can't take your phone sale.
• or the beverage sales.
• at the point of sale all at once.

Summary: The commission met to hear testimony on the future of credit card payments and swipe fees, with a focus on impacts to small businesses, especially restaurants and retailers. Members and witnesses discussed interchange fees, processing fees, chargebacks, fraud risk, rewards programs, and the growing use of card-not-present and digital wallet transactions. Several witnesses urged the commission to support legislation that would prohibit fees on the tax and tip portions of transactions and allow businesses to pass credit card fees on to customers if they choose, while others warned that state regulation of interchange could reduce fraud protections and harm consumer rewards programs. Small business owners and trade groups described rising costs and thin margins, saying card fees are now among their largest expenses and are often charged on money that is merely passing through the business, such as sales tax and gratuities. Restaurant representatives said the current system shifts fraud and chargeback losses onto merchants, with little ability to negotiate rates or recover disputed funds, and argued that transparency and fee relief would help keep independent businesses open. Retailers gave similar testimony, citing rising swipe fees, complex statements, and the burden of online and phone transactions. A representative from the airline industry opposed interchange reform, arguing that airline credit card rewards are popular with consumers and support travel and jobs in Massachusetts. Credit union representatives cautioned that state-level interchange limits could weaken fraud prevention and force higher rates or reduced services, while the National Restaurant Association and a payments-policy attorney countered that banks and networks already operate under fee caps in other contexts and that interchange rates are fixed rather than competitive. Commission members asked questions about how chargebacks work, how fees are broken down, whether businesses can negotiate with processors or POS providers, and how consumer behavior has shifted toward cards, online ordering, and delivery since the pandemic. No votes or formal actions were taken during the hearing.

Transcript Highlights:

• </c><00:03:24.080><c> partial</c> was going to be a partial sale partial was going to be a partial sale
• Let's just sit down and let's do those and make it so that when we put a logging sale up for sale, we
• </c><00:20:42.400><c> is</c> would become State lands this sale is would become State lands this sale
• Pro proceeds let's just call it the sale Pro proceeds let's just call it the sale<00:38:28.880><c> proceeds
• But the sale part would be very, very difficult to do.

Committee: House Environment and Natural Resources Finance and Policy

Transcript Highlights:

• Just over 80% of that is sales tax.
• are subject both to cannabis excise tax and to sales tax, sales tax generates General Fund revenue.
• Some of the delivery network company sales, and not all of the delivery network company sales, because
• And so then they mistakenly don't report those sales.
• Item number three, sales and use taxes.

Transcript Highlights:

• Since 1990, here in Louisiana, state sales tax on aviation fuel has been dedicated to this purpose.
• House Bill 1039 by Representative Desotel provides for local sales and use tax audit procedures.
• Is that assuming at some point that we may go to a centralized state sales tax collection?
• And they need to have that right to be able to audit businesses for their sales tax.
• “They want to collect their sales tax.

Summary: The Ways and Means Committee met on May 5, 2026, and first considered Senate Bill 436 by Senator Cloud, which revises how annual aviation fuel estimates are calculated for the Aviation Trust Fund. Senator Cloud explained that the fund supports airport and aviation projects and is used to draw down federal matching dollars, but its credited amount has remained flat for years despite changing fuel sales. The committee adopted a set of amendments allowing DOTD’s Office of Multimodal Commerce to use federal and other public data sources, requiring annual sales tax collection reports from the Department of Revenue, and making a technical change. The bill was then reported favorably as amended, with several supporters’ cards entered into the record. The committee next took up House Bill 1039 by Representative Desotel, dealing with local sales and use tax audit procedures. Desotel said the bill was intended to improve fairness, transparency, and consistency in local audits, especially where businesses face multiple simultaneous audits by different parishes. A nine-amendment set was offered; after discussion, the committee adopted all amendments except Amendment 4, which would have required private auditing firms to be domiciled in Louisiana, and authorized staff to make technical changes. Members raised concerns about whether the bill could unintentionally encourage delays in audits and about whether audits in one parish could trigger audits in others. Desotel said the goal was to add guardrails without harming parish taxing authority, and the bill was reported as amended. Several witnesses and committee members spoke in support of stronger limits on repeated parish audits, describing the burden on businesses and the need for a more uniform process. Support cards were read into the record from multiple individuals and organizations, including the Louisiana Retailers Association and NFIB. Senate Bill 423 was then voluntarily deferred, and the committee adjourned after no further business.

Transcript Highlights:

• </c><00:15:30.000><c> tax</c> report for example there's a sales tax report for example there's a sales
• Administer in the sales tax area, we have an exemption for occasional sales.
• For example, in the sales tax, if you repeal the sales tax on clothing, it's X millions of dollars.
• For example, in the sales tax, if you repeal the sales tax on clothing, it's X millions of dollars.
• statewide sales tax.

Committee: Senate Taxes

Transcript Highlights:

• House Bill 57, an act relating to sales and use tax. Representative Fister.
• House Bill 57, an act relating to sales and use tax. Representative Fister.
• House Bill 57, an act relating to sales and use tax. Representative Fister.
• House Bill 57, an act relating to sales and use tax. Representative Fister.
• </c><00:34:26.159><c> and</c> Bill 114, an act relating to sales and Bill 114, an act relating to sales

Transcript Highlights:

• What they do sale of time share? No.
• relevant to the sale of time shares. shares. shares.
• </c><00:11:23.440><c> um</c> sales professionals do speak English. um sales professionals do speak English
• They do facilitate their sales presentation in Japanese.
• That is relevant to timeshare sales.

Committee: Senate Economic Development and Tourism

Summary: The Senate Committees on Economic Development and Tourism and on Transportation, Culture, and the Arts heard HCR 142, which urges the Hawaii Tourism Authority and Department of Transportation to expand the airport greetings program to display art in all neighbor island airports. Testimony from CARES supported the measure, emphasizing that public art and youth art competitions help educate keiki, strengthen cultural understanding, and support economic development through Hawaii’s creative industries. No one testified in opposition, and members raised no questions. Both committees recommended passage of HCR 142 unamended. The measure was adopted by voice vote in each committee, with some members excused. Later, the Senate Committee on Economic Development and Tourism heard HTR 102, which concerns translating the real estate salesperson exam into Japanese for timeshare-related sales. Supporters, including DBEDT and ARDA Hawaii, argued the change would help Japanese-speaking applicants, improve workforce recruitment, and support Hawaii’s timeshare industry and Japanese visitor market. A representative from APAC Hawaii supported the idea but suggested considering additional languages such as Korean, Chinese, and Filipino. Some senators questioned whether the proposal adequately addressed continuing education and long-term English proficiency, and the Real Estate Commission explained it does not currently issue a limited timeshare salesperson license and that the proposal would not restrict licensees from selling other real estate products. The committee also heard HCR 156, which asks the Hawaii Technology Development Corporation to increase its focus on advanced manufacturing and cybersecurity to support economic diversification, high-wage jobs, innovation, and national security. HTDC and the Hawaii Military Affairs Council supported the resolution, citing the recent federal discontinuation of the local Manufacturing Extension Partnership program, Innovate Hawaii, and the loss of related staff positions as reasons to reinforce state support. Testimony and discussion stressed cybersecurity, supply-chain resilience, automation, and the need to sustain manufacturing momentum in Hawaii. Both HTR 102 and HCR 156 were recommended for passage as is and were adopted by the committee, with some members excused.

Transcript Highlights:

• </c> File 2378 is a request for sales tax exemption for the city arena project.
• Is it that lower number, which has a total sales tax exemption amount for the refund of $300,000?
• Which has a total sales tax exemption amount for the refund of $300,000?
• Senator Hauschild, this is one of my favorite sales tax exemption bills.
• </c><00:41:15.280><c> tax</c> one of my favorite uh sales tax one of my favorite uh sales tax exemption

Committee: Senate Taxes

Transcript Highlights:

• and garage sales.
• At that point, under the law, they have to charge sales tax on the same sale with the same goods.
• home, there's no sales tax.
• Does that fall within the sale?
• as comparable market sales and their sales prices kept as public records.'

Summary: The House opened with prayer, the Pledge of Allegiance, approval of the prior day’s journal by a 108-1 roll call vote, and several points of personal privilege. Members observed moments of silence for fallen Christian County deputies and for Paul Jones, who died from a fentanyl overdose. The chamber also recognized Black History Month, with remarks on African American history and the ongoing struggle for freedom and dignity. Numerous special guests were introduced, including University of Missouri Truman School students, community and food advocates, local families, St. Louis Public Schools visitors, and other constituents. The House then took up House Committee Substitute for House Bill 2682, which would extend existing school free-expression protections to political and ideological speech in K-12 public schools, while preserving guardrails against disruption, bullying, and unlawful conduct. Supporters said students should not lose First Amendment rights at school and that the bill would protect all viewpoints equally; opponents warned the language was too broad and could protect hateful or extremist speech, create confusion for schools, and undermine student safety. After extended debate, the substitute was adopted and the bill was ordered perfected and printed. Members also advanced House Bill 2274, creating the Missouri Interstate Teacher Mobility Compact to ease teacher certification reciprocity across states and help recruit teachers, including military spouses. Supporters said it would improve staffing and retention; one member objected to the fiscal note, while others noted the compact’s governing structure and potential benefits. The House likewise adopted an amendment and advanced House Committee Substitute for House Bill 1883, which would exempt consignment auctions from sales tax and also include certain durable medical equipment language; debate centered on fiscal impact, fairness, and whether the bill would benefit the sponsor’s profession. Finally, House Bill 2085, a tobacco preemption bill, was introduced and explained as standardizing retail tobacco rules under state law while preserving existing local ordinances and local tobacco-21 policies; discussion began with concerns about local control and the scope of grandfathered ordinances.

Transcript Highlights:

• Williams, article two pertains to sales and use taxes, excise taxes, and local sales taxes.
• </c><00:09:57.360><c> tax</c> limited to retailers with sales tax limited to retailers with sales tax
• </c> article uh, are the land clearing sales article uh, are the land clearing sales tax<00:10:12.000
• </c> explanation because it says local sales explanation because it says local sales and<00:12:51.600
• </c> modifications to existing local sales modifications to existing local sales taxes. taxes. taxes.

Bills: HF2730 , HF2257 , HF2768 , HF1932 , HF2437

Committee: House Taxes

Transcript Highlights:

• SALES.
• TO ANY BITTER ALSO THE AMENDMENT STATUTORY REQUIREMENT FOR COMPLETE AND FAIR PUBLIC NOTICE OF THE SALE
• THE STATUTORY BID PROCEDURE REQUIRES A NEW SALE WHERE THE HIGH BIDDER DEFAULTS BUT THE SHAM SALE RECOGNIZES
• THIS PROHIBITS DEVIATION FROM THE TEN DAY TIME LIMIT FOR OBJECTION OF THE SALE AND DOES NOT EXTEND ANY
• ALSO IMPROVING EFFICIENCIES OVER ALL WITH FORECLOSURE SALES.

Transcript Highlights:

• I can go to my sheriff’s sale, high bid an item. This is not a sheriff’s sale.
• Because you're all making a distinction between a sheriff's sale and an adjudicated property sale.
• Okay, so I'm familiar with a sheriff's sale. I'm not quite familiar with an adjudicated sale.
• The adjudicated sale—Rep.
• lien sale.

Summary: The committee first took up HB 1088, which would authorize state and local sales and use tax rebates for certain items used in aerospace facilities and activities. Chairman Bacala, LED Secretary Susan Bouchois, and governor’s office representative Julie Emerson argued the bill would help Louisiana compete with states like Texas and Florida for aerospace and defense investment, build on Michoud’s history, and attract high-paying jobs. Members asked about job growth, the scope of aerospace versus defense, and whether downstream activities like jet fuel production could qualify. The bill was reported favorably without objection. The committee then approved HB 1179, which extends the ad valorem tax exemption for certain manufacturing establishments to aerospace manufacturing establishments, also reporting it favorably without objection. HB 1122, a placeholder bill tied to a future path toward reducing the state income tax rate, was voluntarily deferred by its sponsor after brief explanation. The committee then heard HB 515, which would let political subdivisions sell certain adjudicated properties directly to buyers at appraised value if the property is under $50,000. The sponsor and supporters said the bill was intended to help parishes clear long-vacant blighted properties and return them to commerce and the tax rolls. Members raised concerns about transparency, competition, title issues, and possible conflicts with recent tax-sale reforms. The committee adopted a conceptual amendment requiring the property to have been offered at public auction within the preceding 12 months before an over-the-counter sale could occur, and HB 515 was reported favorably as amended. The committee next considered HB 440, a constitutional amendment allowing parishes to increase the homestead exemption above the current level. The sponsor said the exemption has not been updated since 1980 and argued that raising it would provide relief from rising property taxes, insurance costs, and cost of living pressures. Amendments were adopted requiring parish approval and a local election before implementation, and delaying effectiveness until 2030. Several members and LABI warned the change could shift tax burdens onto businesses and other taxpayers, create parish-by-parish disparities, and affect bond ratings. The committee voted 5-9 against reporting HB 440, and the sponsor voluntarily deferred the companion bill, HB 543. Finally, the committee took up HB 614, presented with help from eighth-grader Elijah Brown as part of a civics competition. The bill would rebate state sales taxes on lodging and meals for utility company workers performing disaster or emergency-related work. After discussion, the committee adopted a large amendment set that narrowed the bill to water, gas, and electric utilities regulated by the PSC, limited the rebate period to 10 days after a declared disaster, tied eligible lodging and meal costs to federal per diem rates, and capped annual rebates at $55,000. Members asked about administration, eligible workers, and fiscal impact; the Department of Revenue said it could administer the rebate with existing resources. The discussion was ongoing at the end of the transcript.

Transcript Highlights:

• So there is the opportunity to both be ...carbon sales as well.
• Timber sales and harvest do a lot to remove our fuels.
• The financial transactions and economic benefits do not stop at the timber sale.
• Again, a reminder how important the DNR timber sale program is to the industry.
• Sales of ecosystem services can't replace those economic benefits.

Bills: HB2170 , HB2544 , HB2578

Committee: House Agriculture & Natural Resources

Keywords: natural climate solutions, ecosystem services, revenue generation, economic opportunities, environmental policy, water rights, adjudication, Columbia River, environmental impact, natural resources, tribal members, fish and wildlife, commission, indigenous rights, state regulation