Transcript Highlights:

• The state, such as the Bureau, has a contract for a certain number of volumes, and the sale price is
• negotiated with a different sales team from LexisNexis.
• I don't think the publishing contract addresses the sales to the state. It's separate. Mr.
• I think they purchase just under the standard price unless y'all have a separate sales agreement with
• And there may be a sales agreement that our sales department has created, but it's outside the purview

Committee: All CODE REVISION COMMISSION

Summary: The commission first approved the prior meeting minutes and then adopted the annual authorization for expense reimbursement for commissioners performing official duties under Arkansas Code 25-16-902. Members noted that legislative commissioners would not receive reimbursement for the meeting day if they were already in session and receiving legislative per diem. The commission then heard a LexisNexis proposal for pricing increases and replacement volumes for Arkansas Code publications. LexisNexis said the proposed increase was about 7 percent, citing higher costs and the producer price index, and recommended replacing three volumes in 2026 and four in 2027 based on supplement size and the age of the volumes. Members asked about public pricing, the basis for selecting replacement volumes, and whether a statewide contract for judicial legal research services might be possible; LexisNexis said it would connect the senator with its sales team. The commission approved the pricing and replacement volume proposal. Staff also provided an update on the codification project for state treasury funds. The project will move duplicative fund-creation language into Title 19 only, repeal duplicate provisions elsewhere in the code, and be presented later as a technical corrections bill. Members discussed whether any funds appeared obsolete and whether future legislation could eliminate unused funds, and staff said DFA maintains a list of obsolete funds that could be included in future cleanup work. The chair said the commission would likely meet again in the fall to consider technical corrections, and the meeting adjourned.

Transcript Highlights:

• The sale of the property. Is that correct?
• Yes, and that's when the terms of the sale are all negotiated. All right. Thank you very much.
• Typically, for most of these properties, we will put them up for sale if it's a vacant property.
• Typically, for most of these properties, we will put them up for sale if it's a vacant property.
• Typically, for most of these properties, we will put them up for sale if it's a vacant property.

Committee: House Corrections and Public Institutions

Transcript Highlights:

• Furthermore, we noted that the agency paid over $17,000 in error for sales tax levied on four vehicles
• We were denied and required to pay the sales tax. It's my understanding that... You.
• We were denied and required to pay the sales tax.
• It's my understanding that... ...and required to pay the sales tax.
• Since that time, we have implemented a point-of-sale system and a reservation system that allows for

Committee: All LEGISLATIVE JOINT AUDITING-STATE AGENCIES

Summary: The committee first approved the prior meeting minutes and then heard audit reports from Mr. Bullington. Four reports without findings were filed without objection. The Department of Human Services FY24 report contained three findings: suspected fraud involving disaster food assistance and Medicaid benefits by employees, a delayed notification of a forged and cashed state warrant for nearly $610,000, and several fixed-asset and sales-tax errors. DHS officials said they had referred the benefit fraud cases to prosecutors, recovered some restitution, and would change internal procedures so accounts payable staff report such incidents directly to the chief fiscal officer. Committee members questioned the missing assets, the warrant delay, and the tax issue, and the report was deferred to the next meeting so DHS could return with written policy changes. The Department of Parks, Heritage, and Tourism FY24 report had two findings: the loss of nearly $3,500 in museum receipts, believed to be theft at the Mosaic Templars Cultural Center, and issues with change funds at Daisy State Park and War Memorial Stadium. Agency officials said they had implemented new controls, including a point-of-sale and reservation system for museum rentals and more frequent reconciliation of change funds. Members asked about the criminal case, the statute of limitations, bond board reimbursement, and whether the employee’s final paycheck could be withheld. Mr. Bullington later reported that the prosecutor’s office said the Parks and Tourism investigation remained open and that additional information had been requested from the agency. The committee then deferred that report as well, and adjourned after setting the next meeting for February 12, 2026.

Transcript Highlights:

• And so far, we are tracking very close on our sales tax forecast, to half a percent below.
• The first section is the taxable sales and purchases information.
• This information is collected from the sales and use tax returns and is based on the filing period.
• amount of reported taxable sales and purchases for calendar year 2025.
• So next, we're moving on to the taxable sales and purchases by industry.

Committee: Joint Government Finance Committee

Transcript Highlights:

• The bill before you is Substitute Senate Bill 5884, which makes changes to the sale...
• The bill before you is Substitute Senate Bill 5884, which makes changes to the sales and use tax deferral
• A city with a population of 135,000 to 250,000 may offer the sales and use tax deferral program for the
• The other is the local sales and use tax for affordable and 0.1%.
• The fiscal note assumes this would result in two additional tax-exempt sales each year.

Bills: SB6256 , SB6275 , SB5868 , SB5954

Committee: Senate Ways & Means

Keywords: tax exemptions, affordable housing, nonprofit, unoccupied property, housing policy, community reinvestment, economic development, local investment, financial assistance, SB 5868, superior court, judge, judgeship, judicial vacancy, court administration, Skagit County, Yakima County, RCW 2.08.061, Washington courts, county judges

Transcript Highlights:

• I've had no sales the last six days because I'm afraid to send an email.
• She starts getting emails saying final hours of a sale.
• And then another saying the sale is in its final hours.
• But then another, the next day, saying sale extended.
• One morning, she sends an email with the subject line, 'Flash sale ends midnight.'

Bills: HB2229 , HB2274 , HB2294 , HB1269 , HB1078

Committee: House Consumer Protection & Business

Keywords: professional engineers, registration act, licensing, engineering practice, state regulations, email regulation, commercial communications, consumer protection, data privacy, electronic mail, consumer access, real property, food security, medicine access, restriction, pawnbroker, fees, interest rates, financial regulation, pet insurance

Transcript Highlights:

• Or the sale.
• to the actual sale.
• There are two ways to issue publicly marketed debt: there's a competitive sale and a negotiated sale.
• So, that's the negotiated sale.
• to a negotiated sale.

Committee: House New Mexico Finance Authority Oversight Committee

Transcript Highlights:

• sales for wine.
• Uh down premise sales for wine.
• We have a senior staff and a group of individuals that look at sales, sales trends, marketing.
• ,</c><00:35:44.800><c> sales</c> of individuals that look at sales, sales of individuals that look at
• sales, sales trends,<00:35:46.119><c> marketing.

Committee: Senate Ways and Means

Transcript Highlights:

• is apportioned to California on the basis of sales.
• apportioned to California on the basis of sales.
• Goldberg has explained, we apportioned based on sales factors.
• all delinquent taxes, liens, and costs of the sale are satisfied.
• after all delinquent taxes, liens, and costs of the sale are satisfied.

Committee: House Revenue and Taxation

Transcript Highlights:

• Second, it requires the posting of the price of goods for all retail sales, not just sales that are in
• It permits a person to change prices based on market fluctuations, uniform sales, and programs, and it
• So I think if the proposed substitute were adopted, the proposed substitute expands the sales, so it's
• If all were adopted, they would have the same expansion to include mobile sales and website sales, but
• and website sales, but the same restrictions on the physical location.

Bills: HB2325 , HB2481 , HB2503 , HB2397 , HB2278 , HB2417

Committee: House Technology, Economic Development, & Veterans

Keywords: tourism, tourism promotion, Washington Tourism Marketing Authority, assessment, self-supported assessment, visitor economy, destination marketing, statewide marketing, lodging, hotels, restaurants, travel services, attractions, recreation, retail, beverage producers, arts and culture, tribal nations, tribal businesses, rural communities

Transcript Highlights:

• But essentially, a for-profit business will In the context of sales than it is charity.
• So this first one is a point-of-sale solicitation. You've definitely seen these.
• Point-of-sale solicitations are huge.
• Thankfully, most point-of-sale solicitations aren't like that, but they still carry risk.
• Thankfully, most point-of-sale solicitations aren't like that, but they still carry risk.

Committee: House Consumer Protection & Business

Transcript Highlights:

• An excise tax of 11% of the retail sales price of kratum products is established.
• The tax of 11% of the retail sales price of kratum products is established.
• be sold at all in convenience stores, we must be champions for regulating and age-restricting its sale
• The unregulated sale of kratum products means that our youth are often consuming products of unknown
• Second, it establishes an excise tax on kratom sales.

Bills: HB2291 , HB2629 , HB2439 , HB1078 , HB1701 , HB2207 , HB2501 , HB2361 , HB1932

Committee: House Consumer Protection & Business

Keywords: kratom, consumer protection, regulation, health safety, substance control, infrastructure, protection, safety, security, state regulations, public health, tobacco regulation, smoking cessation, vapor products, health policy, youth prevention, pet insurance, insurance regulation, animal welfare, claims processes

Transcript Highlights:

• It will expand their sales and use tax exclusion program.
• And it's structured as a 10- to 15-year sales tax for transit operations.
• The sales tax is maybe not going to get the whole thing done.
• So it's currently structured as a sales tax.
• ...if we want to suspend the sales and use tax on diapers, or we want to suspend the sales and use tax

Committee: House Transportation

Summary: The committee heard several transportation and economic bills. SB 86 would extend and expand the California Alternative Energy and Advanced Transportation Financing Authority sales and use tax exclusion program through 2031, raise the annual cap, and add fusion energy. The author, Treasurer Fiona Ma, and a Cepheid representative said the program has supported billions in clean-tech investment, thousands of jobs, and environmental benefits; local government groups opposed over revenue-loss concerns. The bill passed on a 12-aye vote and was held open for additional members to add on. SB 545 would direct Go-Biz to study economic development opportunities along the high-speed rail corridor, including land value, development incentives, and public-private partnerships. Supporters from labor and Fresno described the bill as a way to spur transit-oriented development and local investment. The committee approved it on a 9-aye, 1-no vote, with some members urging broader funding and development options. SB 63 would authorize a regional revenue measure to help stabilize Bay Area transit operations, with testimony from transit agencies, business groups, labor, and local governments describing severe fiscal cliffs and potential service cuts. Members discussed the need for more flexibility in revenue options, the counties that may participate, and the need for a detailed expenditure plan; the author said negotiations were ongoing. The bill passed on a 9-aye, 3-no vote and was held open. The committee also heard SB 263, which would require a state study of the impacts of tariffs on California’s economy, ports, workers, and consumers; supporters from shipping, retail, ports, and trucking backed the measure, and members discussed the need for timely data and possible broader supply-chain impacts. SB 661 would redirect existing jet fuel sales tax revenue back to airports for aviation purposes and to address FAA compliance; testimony focused on airport infrastructure, rural access, and how funds should be allocated among large and small airports. Both bills received unanimous or near-unanimous support and were advanced to their next committees. The committee also began hearing SB 274 on automated license plate readers, with the author warning about privacy and civil-liberty concerns from widespread data collection, but the transcript cuts off before action on that bill.

Transcript Highlights:

• Tax sales, median household incomes in most tax-delinquent St.
• I actually have been to the sheriff's tax sales.
• But realistically, there are rarely homes that go to the tax sale.
• But realistically, there are rarely homes that go to the tax sale.
• And they may have a lot of properties on the list for the tax sale.

Committee: House Ways and Means

Summary: The committee first heard Senate Bill 994, which would extend taxpayer protection from penalties and interest when a taxpayer claims a tax credit that has reached its cap and then receives a Department of Revenue notice for underpayment. Senator Henderson said the bill mirrors existing language for the Champion for Children tax credit, would require payment within 60 days to avoid penalties and interest, and includes technical fixes for the beginning farmer tax credit and school-district reporting. The bill drew support from Missouri Soybean, Feeding Missouri, Missouri Farm Bureau, and Missouri Corn Growers, while the State Public Advocate initially objected to tax credits generally but said he would support the bill once he understood it did not create a new credit. No vote was taken. The committee then heard House Bill 1743, which would bar courts from depriving individuals of property for failure to pay property taxes, with the sponsor arguing that tax sales disproportionately harm low-income and elderly homeowners. Members raised concerns about weakening tax collection and the impact on local taxing districts, while the sponsor said liens and wage garnishment would still be available and that the bill was aimed at protecting homeownership. The Missouri County Collector’s Association opposed the bill, saying tax sales are rare, payment plans are common, and redemption periods already provide protection. The bill was left at hearing with no action. House Bill 2461, presented with nearly identical companion language from another member, would extend and expand Missouri’s donated food tax credit through 2032, raise the cap for food pantries, soup kitchens, and homeless shelters, and create a separate bucket for food banks. Sponsors and Feeding Missouri said the credit is expiring, demand for food assistance is high, and food banks need access to the program to leverage corporate donations; they also discussed a possible amendment to preserve eligibility if the individual income tax is eliminated. The State Public Advocate opposed the bill as another tax credit cost, but the Department of Revenue said the bill would streamline administration and had no fiscal impact. The committee also heard House Bill 3405, which would reclassify the SALT parity pass-through entity provision as a deduction rather than a tax credit for reporting purposes; the sponsor and Department of Revenue said this would improve clarity and reduce administrative burden without changing revenue, and business groups supported it. No votes were taken on any of the bills.

Transcript Highlights:

• It is local sales tax that is derived from fuel sales at airports.
• That is derived from fuel sales at airports. Okay, can you give—can we get a breakdown?
• Very conservatively, the sales tax revenue losses...
• The Washington data center tax exemption is based on longstanding sales tax...
• The data center sales tax exemption is based on longstanding sales tax exemptions for manufacturing equipment

Summary: The committee began with a work session on aircraft fuel taxes, hearing from WSDOT Aviation about the FAA’s aviation fuel tax rules, Washington’s compliance history, and the potential consequences of noncompliance. WSDOT said the state has collected roughly $210 million in aviation fuel taxes since the federal compliance period began, and that FAA has questioned some of the state’s claimed offsets. Members asked about the federal authority behind the rules, who pays the taxes, and whether Boeing is affected. The committee then moved to public hearing on several bills tied to aviation fuel tax revenue. SB 5989 would redirect a small share of state sales and use tax on aircraft fuel to the aeronautics account and require reporting on airport project funding. Supporters, including port, airport, and pilot groups, said it was a measured step toward FAA compliance and airport investment; the bill’s staff summary said it would reduce general fund revenue and increase DOR costs. SB 5898 would redirect hazardous substance, petroleum products, and oil spill-related taxes on aircraft fuel to the aeronautics account. Supporters said it would bring Washington into compliance and help airports, while Ecology, counties, and ports warned it would significantly reduce MTCA and related environmental funding. SB 6240 would create a new noise and air quality mitigation account funded by a portion of hazardous substance tax revenue; airport and aviation groups opposed it as duplicative or noncompliant with FAA rules, while community and environmental advocates from Sea-Tac area cities supported it as a needed mitigation source. The committee also heard SB 6244, which would extend a hazardous substance tax exemption for certain pesticides used in Washington agriculture through 2038. Agricultural and logistics witnesses supported it as important for food security, storage, and competitiveness, and staff said it would have a small revenue loss and administrative cost. SB 6231, a governor-request bill, would repeal the sales tax exemption for data center refurbishments while keeping the exemption for original server equipment; OFM and local government groups supported it as a revenue-raising budget measure, while data center, labor, and business representatives opposed it, warning of lost investment, jobs, and competitiveness. SB 6228 would repeal the preferential B&O rate for prescription drug resellers; OFM supported it as an outdated preference, but pharmacies, wholesalers, and business groups argued the cost would be passed through to pharmacies, hospitals, insurers, and patients and could worsen pharmacy closures. The committee then heard SB 6220, which would narrow and clarify a property tax exemption for nonprofit low-income homeownership property by allowing temporary community use and preserving the exemption when property is transferred to another exempt nonprofit. The sponsor said the bill was intended to let a community land trust host local performances without jeopardizing affordable housing plans. Finally, the committee heard SB 5880, which would allow blood and breath toxicology results to be admissible if tested by ISO/IEC 17025-certified labs, in addition to the state toxicologist process. Seattle’s city attorney supported it as a way to reduce a long toxicology backlog and speed DUI cases, while counties raised concerns about shifting costs to local governments and creating unequal access based on local resources. No votes were taken in the transcript provided.

Transcript Highlights:

• </c> the government paid Health Care uh sales the government paid Health Care uh sales tax<00:04:46.680
• <00:04:57.560><c> tax</c><00:04:58.520><c> exemption</c> sales tax exemption sales tax exemption and<
• that sales tax.
• They have thousands of products for sale.
• The product code is matched with our sales tax laws.

Committee: Senate Taxes

Transcript Highlights:

• My question is, I know that this bans the sale of energy drinks, right, on campus.
• The bill itself prohibits the sale.
• The bill itself prohibits the sale.
• That would prohibit the sale of these, correct?” “Yes.” “Thank you.
• I would rather see no sale on the campuses at all at any time.

Bills: SB293 , SB279 , SB293 , SB279

Committee: House Education

Summary: The House Education Committee met and first heard Senate Bill 293, the Youth Camp Licensing Act, which would amend child care licensing rules for youth camps. The sponsor said the bill, with amendments, would remove accreditation language, clarify shelter requirements for outdoor camps, and eliminate limits that had restricted the number of children camps could serve, especially for families using purchase-of-care assistance. YMCA and school representatives testified in support, saying the measure would expand access to safe, affordable summer care for low-income working families. The committee voted to release the bill. The committee then approved Senate Bill 328, which would require the Department of Education’s school facility evaluation instrument to be established by regulation and to include lead-based paint hazards in the standard of good repair. The Childhood Lead Poisoning Prevention Advisory Committee supported the bill, explaining that lead had not been included in the original evaluation tool and that the new language would improve transparency and public comment. Senate Bill 318, updating the Delaware State Education Association special license plate program, also passed after DSEA testified that proceeds support scholarships for educators and students pursuing education careers. House Bill 443, dealing with background checks for education volunteers and mentors, passed as well. The sponsor said it would allow DOE to continue receiving wrapback reports for mentors in the state mentoring program and ensure state and federal criminal background checks remain in place. The committee also released Senate Joint Resolution 15, which directs DOE to reevaluate Delaware’s use of the SAT, modernize the accountability framework, and develop additional measures of student achievement and readiness; supporters argued the SAT does not capture career and technical pathways or other indicators of success. House Bill 459, which prohibits the sale of energy drinks on public middle and high school campuses during school hours or events, passed after discussion focused on whether the bill would affect possession versus sale and whether it could lead to student discipline; DOE said the bill only bans sales, and the sponsor said an amendment would clarify intent. Finally, House Concurrent Resolution 137 passed, directing DOE to review math instruction and MTSS supports statewide; testimony emphasized low math proficiency and the need for stronger, more coherent interventions. The committee also began hearing Senate Bill 279 on occupational therapist salary placement, with discussion centered on aligning OT compensation with other specialist roles and broader salary regulation updates, though the transcript cuts off before final action is shown.

Transcript Highlights:

• This would imply that it's also the labeling and the retail sales, the unfinished materials, basically
• So what I'm bringing you today is called direct-to-consumer sales.
• It's only for in-state sales. This is an Idaho thing, which is really cool.
• So right now in Idaho, you have $5,000 that you don't have to collect sales tax.
• But in my district, a way a lot of these sales are going to occur is in close quarter markets.

Committee: House Agricultural Affairs

Transcript Highlights:

• Revenue on the sales of these services.
• As a result, retail sales do not apply to the sale of temporary staffing services to nonprofit behavioral
• The sales and use tax remittance does, however, reduce state revenues.
• It's largely due to the sales and use tax remittance program. Thank you.
• As you know, property taxes are capped; sales tax is not.

Summary: The Ways and Means Committee held a public hearing on multiple bills, beginning with a motion to suspend the five-day notice rule for a long list of Senate bills, which passed on a voice vote. The committee first heard Substitute Senate Bill 6026, a governor-request housing bill that would require cities and counties over 30,000 population to allow residential uses in commercial and mixed-use zones, limit mixed-use/ground-floor commercial requirements in some areas, and allow added height where such requirements are imposed. The lieutenant governor testified strongly in support, arguing the bill would add needed housing capacity without requiring ground-floor retail burdens. The hearing on SB 6026 was then suspended so the committee could move through the agenda. The committee then heard Senate Bill 6294, a broad local government finance measure with eight parts, including expanded uses for certain REET revenues, a new county public utility tax, a new local sales tax for children and family services, expanded housing-related tax uses, changes to county levy structure, longer lid lift periods, and expanded use of rental car tax revenue. Local government, housing, and public health witnesses largely supported the bill, emphasizing flexibility for affordable housing, rental assistance, children’s services, and county fiscal stability. Opponents, including wireless industry, water/sewer district, auto dealer, realtors, energy, and cannabis representatives, objected to specific tax provisions as regressive, costly, or likely to raise consumer prices. Several witnesses requested amendments, including adding public health clinic funding and flood recovery language from House bills. The committee also heard Substitute Senate Bill 5400 on local news sustainability, which would create a state grant program funded by a surcharge on large search engines and social media platforms to support journalism jobs and the Murrow Fellowship program. News organizations, the League of Women Voters, open government advocates, and local journalism supporters testified in favor, saying local news is essential to civic life and that the bill would help sustain reporting without using general fund dollars. Technology industry representatives opposed the bill, arguing it unfairly singles out tech companies and could face legal challenges. The committee then heard Senate Bill 6211, which would let opt-in GMA jurisdictions impose REET-2 without voter approval; cities and counties supported it as a parity and infrastructure funding measure, while Realtors opposed the loss of voter approval. Senate Bill 5650, authorizing local cannabis excise taxes, drew support from some local officials but strong opposition from cannabis businesses, which argued Washington’s cannabis taxes are already too high and drive sales to the illicit market. Senate Bill 6033, waiving penalties and interest for taxpayers who failed to collect new sales tax on certain services, was supported by NFIB as a compliance and fairness measure. Senate Bill 6297, exempting temporary staffing services for nonprofit behavioral health providers from sales tax, drew strong support from behavioral health organizations citing workforce shortages and unsustainable costs. Finally, Senate Bill 6343, extending and expanding tax relief for disaster-damaged property and repairs, was presented as aid for flood recovery; local officials testified in support. No final committee votes on the bills were taken in the portion of the meeting provided.

Transcript Highlights:

• ...enter our local economies, fund businesses, create jobs, generate sales tax, but most importantly
• They are buying houses, spending sales taxes, and other revenues here in the state.
• We've lost $6 million due to online sales tax and distribution centers. Property tax dollar.
• By instead of collecting the sales tax portion on the purchase of a vehicle... ...collecting the sales
• SB 1314 would address the proliferation of these illegal sales by prohibiting the sale of nitrous oxide

Committee: Senate Revenue and Taxation

Summary: The committee heard several tax and revenue measures. SB 1277, by Senator Grove, proposed a California Cost of Living Tax Credit modeled on the 2022 middle-class tax refund to provide direct relief to low- and middle-income Californians facing high housing, gas, energy, and general living costs. Supporters said it would help working families, farmworkers, teachers, and others; opponents, including the California Tax Reform Association and the California Teachers Association, argued California already has a progressive tax system, that refundable credits are costly and can be difficult to administer, and that the bill would reduce General Fund revenues and Proposition 98 funding. The bill was held on call after extensive debate and no motion was made at that time. The committee then heard SB 1287, which would create a targeted tax credit to encourage private investment in short-line railroad infrastructure. The author and rail industry witnesses said the credit would support safety, bridge and track upgrades, emissions reductions, freight efficiency, and rural and agricultural supply chains, while opponents argued a direct grant program would be preferable to a tax credit. The bill was accepted with committee amendments and placed on call after a motion to move it forward. SB 1407 would exempt military retirement pay and surviving spouse benefits from state income tax, with the author, State Treasurer Fiona Ma, and veterans’ groups arguing it would help retain veterans in California, support second careers, and keep federal retirement dollars in the state. The California Teachers Association and California Tax Reform Association opposed it as another tax expenditure that would reduce General Fund revenue. The committee approved the bill on a due pass as amended vote to the Senate Committee on Military and Veterans Affairs, with several members voting aye and others not voting, and the bill was placed on call. The committee also heard SB 1349, which directs the Legislative Analyst’s Office to review major tax expenditures and evaluate their costs, beneficiaries, and effectiveness. Supporters, including CTA, AFSCME, cities, counties, and many teachers, said the state needs more accountability for roughly $94 billion in annual tax expenditures and their impact on schools and the budget. The bill was moved with committee amendments and placed on call. Additional measures discussed included SB 1078, authorizing Santa Cruz County to seek voter approval for a temporary local sales tax increase to fund health care and safety-net services; SB 1120, extending the California Competes Tax Credit through 2035 and making it refundable for certain strategic industries; and SB 1275, which would convert the state sales tax on vehicle purchases into a deductible vehicle license fee to reduce Californians’ federal tax burden. SB 1120 and SB 1275 both received support from business and industry witnesses, with no opposition testimony noted, and were moved on call or with a due pass as amended vote as the committee continued through the file.