Transcript Highlights:

• Therefore, the sales tax should be due and owing at this point.
• Um, this means we remit sales tax as the games are played.
• Therefore, the sales tax refund it.
• </c><00:03:20.560><c> tax</c> existing interpretation of sales tax existing interpretation of sales tax
• That's milk sales alone in Minnesota.

Committee: Senate Taxes

Keywords: 1187, senate, all

Transcript Highlights:

• Are those sales considered in your sales study to establish value?
• Are those sales considered in your sales study to establish value?
• </c> they would not be included in the sales they would not be included in the sales ratio ratio ratio
• </c> process we are held tightly to sales process we are held tightly to sales racial<01:31:52.679><c
• </c><01:32:06.080><c> ratio</c> providing General oversight sales ratio providing General oversight sales

Committee: Senate Taxes

Keywords: 1187, senate, all

Transcript Highlights:

• This shows you the sales tax.
• This shows you the sales tax.
• This shows you the sales tax.
• This shows you the sales tax.
• This shows you the sales tax.

Committee: House Ways and Means

Keywords: 1183, house

Transcript Highlights:

• , Dealer reporting of crime gun traces, multiple firearm sales, thefts, and losses; prohibiting the sale
• Prohibiting the sale of extremely dangerous weapons. 1.
• , and ending future sales of certain military-grade weapons.
• Today, an FFL dealer must run a background check on every single sale.
• Every FFL dealer must refuse a sale if the buyer... ...cannot sell to.

Keywords: 996, all

Transcript Highlights:

• So to clarify then, let’s think about sales tax.
• You're right: the state continues to rely on sales tax.
• It's because they are switching that burden to sales tax and counties.
• How that would address the sales tax and those who are underneath the sales tax limit that we discussed
• 00:30:40.000><c> that</c> uh underneath the sales tax limit that uh underneath the sales tax limit that

Bills: HF4 , HF173

Committee: House Taxes

Keywords: tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief, state surplus, fiscal forecast, wealthy taxpayers, high-income exclusion, 2026 ballot, referendum, surplus distribution

Transcript Highlights:

• Scanlan for legislation to further regulate sales and delivery of alcoholic beverages, to the Committee
• Scanlan for legislation to further regulate sales and delivery of alcoholic beverages is referred to
• authorizing the city known as the town of West Springfield to grant four additional licenses for the sale
• authorizing the city known as the town of West Springfield to grant four additional licenses for the sale
• Third reading of the bill: An act relative to certain licenses for the sale of alcoholic beverages to

Keywords: 995, all

Summary: The House began with the Pledge of Allegiance and then took up several committee reports and procedural motions. The Committee on Rules recommended adoption of resolutions honoring Frontal Temporal Degeneration Awareness Week, congratulating Eagle Scout Diati Pepinini, and recognizing retiring Bellingham Town Administrator Dennis Frayne; the House suspended the rules and adopted all three. Members also welcomed the Rolling Warriors vault hockey team of North Attleboro, congratulating them on winning the first U.S. gold medal in the North American Vault Hockey Championship and wishing them well at the upcoming World Cup in Sweden. The House approved extensions of reporting deadlines for the Committees on Economic Development and Emerging Technologies and on Transportation, and suspended Joint Rule 12 to allow referral of several petitions, including one on alcohol sales and delivery regulation, one seeking a MassHealth asset-limit exemption for personal vehicle value, and one establishing a sick leave bank for a Department of Correction employee. The Steering, Policy and Scheduling Committee then placed several bills on the calendar, including measures on postural screenings in schools, motor vehicle battery storage, alcohol licensing and permitting, check cashing rates, and local liquor licenses for Somerset and West Springfield. The House suspended Rule 7A, gave the bills second reading, and ordered them to a third reading. On final action, the House passed to be enacted a bill increasing the membership of the Mattapoisett Select Board. It also engrossed a Holyoke alcohol-license bill and a Conway special fund bill. For House Bill 4264, the Somerville charter bill, Representative Walsh offered a substitute amendment, which was adopted, and the bill was then passed to be engrossed as amended. The House then adopted an order to adjourn and recessed until Monday at 11 a.m. in informal session.

Transcript Highlights:

• authorizing the The Senate bill authorizing the town of Topsfield to convert four licenses for the sale
• of wine and malt beverages not to be drunk on the premises to four licenses for the sale of all alcoholic
• beverages not to be drunk on the premises, and to prohibit the sale of alcoholic beverages in containers
• And the House bill authorizing the town of South Hadley to grant additional licenses for the sale of
• on the premises and to prohibit the sale of alcoholic beverages in containers less than 200 milliliters

Summary: The House opened with the Pledge of Allegiance and then concurred with a Senate petition referring legislation to designate an official vegetable of the Commonwealth to the Committee on State Administration and Regulatory Oversight. The Committee on Steering, Policy and Scheduling then reported several local bills for consideration, including measures affecting alcohol licenses in Topsfield and South Hadley, special town meeting procedures in Andover, continued employment for fire officials in Colrain, reserve time for public safety personnel in Salem, and a town charter amendment in Oxford. The House suspended Rule 7A and advanced these bills to third reading. The House also passed to be enacted House Bill 4399, amending the charter of Middleton. Several other bills were taken up on third reading and passed to be engrossed, including a recall election measure for Rutland, a tax exemption for the surviving spouse of a Rehoboth deputy chief, a means-tested senior property tax exemption for Millis, sewer-related funding authority for Falmouth, and a North Adams bill on appointing retired police officers for paid detail work. Two bills involving disability pension and North Attleboro senior tax exemption were amended by substitution before being engrossed, and a Salem parking-space excise bill was amended for wording changes before passage. The House also observed a moment of silent tribute to Stephen Fennell of Falmouth. At the end of the session, the House adopted an order to meet again Monday at 11 a.m. and then adjourned to that time in informal session.

Transcript Highlights:

• Sales tax distributions going back to 2008.
• And the reason I'm talking about sales tax is because sales tax growth is highly correlated to population
• And the reason I'm talking about sales tax is because sales tax growth is highly correlated to population
• But all told, sales tax projections are getting about 64% of total sales tax.
• They get $4.8 million of sales tax, and the permanent building fund gets $5 million of sales tax distribution

Committee: Senate State Affairs

Keywords: 989, all

Transcript Highlights:

• the sales and use tax exemption for machinery and equipment.
• They would apply for a remittance of state sales and use tax that they paid on that project.
• Now that is subject to sales tax, potentially.
• This affects the ability to determine the exact level of production and sales.
• It's not just the sales, right?

Summary: The meeting began with JLARC’s biennial executive committee elections. After confirming a quorum, members unanimously elected Representative Pollet as chair, Senator Wagoner as vice chair, Representative Orcutt as secretary, and Senator Solomon as assistant secretary for the 2025-27 biennium. The committee also approved the May 14 meeting minutes unanimously. Chair Pollet then outlined a commitment to more member input on audit scope and coordination with the State Auditor’s Office. Staff presented a preliminary report on Washington State recreation boating programs. They reported that six agencies administer boating-related activities, that the state collected about $108 million in boating-related revenue in 2021-23, and that $86 million was spent, mostly on infrastructure and water access, environmental protection, boater safety, and marine law enforcement. Staff said Washington’s boating laws and programs are broadly similar to other states and noted that the final report is expected in September. JLARC then reviewed several tax preferences. For natural gas used as a transportation fuel, staff said the preferences reduce fuel costs but did not meet emissions-reduction targets because fewer vessels and vehicles converted to natural gas than expected; staff recommended continuing some exemptions and modifying reporting requirements. For travel agents and tour operators, staff said the preference continues to provide tax relief, but large beneficiaries’ savings are rising while small beneficiaries’ use is declining, leading to recommendations to continue the small-business rate and add or revise performance metrics. Staff also reviewed a nonprofit low-income housing property tax exemption, concluding it helps developers build homes as intended but that the performance metric should better reflect housing outcomes; they recommended the legislature decide whether to continue or modify it. Other reviews covered multipurpose senior citizen centers, disabled veteran adapted housing, trade convention attendance, agricultural fertilizer and seed wholesaling, hazardous substance tax treatment for pesticides, and silicon smelter energy preferences, with recommendations ranging from continuation to expiration depending on whether the stated objectives were met. The committee then adopted the final cannabis market study for distribution. Staff reported that Washington businesses produced two to three times more cannabis than retailers sold in 2023, and that inaccurate and incomplete reporting limits the Liquor and Cannabis Board’s ability to regulate the market. The board said it concurs with the recommendations, including developing a plan for a new data system and considering broader social equity options. Finally, staff presented the proposed final report on Department of Health oversight of hospital data reporting, inspections, and complaints. Staff said DOH was late on most acute-care hospital inspections, had not fully verified third-party inspection standards, and did not adequately review adverse event correction plans or assess language access barriers in its complaint system. DOH said it concurs with all six recommendations and has already made some transparency improvements, including a public dashboard for adverse event reporting.

Transcript Highlights:

• Should we change to a sales tax? Probably not.
• It would not be through a sales tax. All right.
• And the sale is sourced to a municipality.
• Sales and also a new local option compensating tax.
• to the armed forces and interstate sales.

Committee: House Revenue Stabilization & Tax Policy Committee

Transcript Highlights:

• As background, Washington imposes an excise tax upon each sale of real property.
• Washington imposes an excise tax upon each sale of real property.
• Two of these are local sales and use taxes.
• Two of these are local sales and use taxes.
• September 2019 and July 2020, and it is a state-shared local sales and use tax.

Bills: SB6114 , SB6244

Committee: House Finance

Keywords: excise tax, definitions, tax law, taxation, fixtures, affixed, tax exemption, agriculture, hazardous substances, crop protection, warehousing, 904, all

Transcript Highlights:

• Third, it repeals the coal sales and use tax exemptions.
• They don't want to take the time to get it ready for sale. That most folks don't want.
• There is an exception for lodging taxes that are credited against the state sales tax.
• There is an exception for lodging taxes that are credited against the state sales tax.
• And last session, in the sales tax expansion of sales tax on services bill, our taxes went up by 17%.

Summary: House Finance heard several bills and took no recorded votes. HB 2367 would end special tax and emissions exemptions for the Centralia coal plant by limiting its Climate Commitment Act exemption to pre-2026 emissions, removing limits on additional greenhouse gas requirements, and repealing coal sales and use tax exemptions. The sponsor, Rep. Fitzgibbon, said the bill would help keep the plant’s transition to cleaner natural gas generation on track; Climate Solutions supported it, while business and clean-energy groups raised concerns about allowance-market impacts and asked for amendments to adjust the cap-and-invest allowance budget. HB 1974 would authorize public housing authorities, public corporations, and nonprofits to operate as land banks for affordable housing, give them priority for tax-foreclosed properties, and provide property tax, leasehold excise tax, and REET exemptions for land bank transactions. Rep. Hill said the bill was narrowed to reduce fiscal impact and support existing land banking work in Spokane; supporters said it would lower land costs and speed affordable housing development, while questions focused on how public land would be used and whether affordability should be permanent rather than limited to 30 years. HB 2650, a Department of Revenue request, would standardize notice and effective dates for local REET and lodging tax changes and clarify documentation for an affordable housing sales tax deferral. DOR supported the bill as an administrative efficiency measure, and there was no opposition testimony. HB 2626 would raise the premium tax on health maintenance organizations, health care service contractors, and self-funded multiple employer welfare arrangements from 2% to 3%, remove a dentistry-related exemption, and add a new 1% tax on certain disability and group stop-loss insurers. The sponsor said the bill is intended to help fund Apple Health and subsidies amid federal funding concerns; insurers and business groups opposed it as a cost increase likely to be passed on to consumers and employers, while patient and advocacy groups supported the revenue idea but urged that funds be dedicated to subsidies or other health care supports and that pass-through to consumers be prevented.

Transcript Highlights:

• So that whole period, we were missing low on sales tax collections.
• One last slide that sort of complicates JFAC's decision-making is sales tax distribution.
• I started talking about sales tax distributions earlier.
• We might as well take a look at the history of where sales tax actually went.
• from online sales, and there they go directly to what's called the tax relief fund.

Summary: The committee held a courtesy presentation from JFAC members and staff on the state’s fiscal outlook, with a focus on the general fund, Medicaid, and the budget pressures facing fiscal years 2026 and 2027. Senator Groh and staff explained that JFAC raised the revenue forecast above the governor’s recommendation, but that projected costs from tax conformity and other factors largely erased that gain, leaving a very small ending balance. They also noted that the governor’s budget relies on some one-time money and that JFAC had asked agencies for additional 1% to 2% reduction plans beyond the governor’s proposed 3% cuts. Alex Williamson presented the Medicaid portion of the budget, saying the Division of Medicaid faces an ongoing FY 2027 increase of about $235 million. She said about $84.8 million of that is offset by the already-implemented 4% provider rate cut, and another $67 million in governor-recommended reductions would require legislative action. Those options include further hospital rate reductions, cuts to residential habilitation rates, review of managed care administrative costs, and removal of some services in Idaho Code. Members asked whether reserve funds could be used instead of additional cuts, and Williamson deferred the broader fiscal picture to Mr. Bybee. Keith Bybee then walked the committee through the state’s structural balance, cash reserves, and sales tax distribution. He said the state’s revenues and expenditures are no longer aligned over the long term, that the 2025 revenue forecast missed by more than $100 million, and that the current projected ending balance could fall to about $29.8 million if the governor’s plan and tax conformity are adopted. He emphasized that the Legislature must decide whether to use one-time money, make more cuts, or restore structural balance. Members debated whether the budget problem was driven by recent tax cuts and revenue assumptions, and several said they were reluctant to cut Medicaid further. No formal votes or actions were taken, and the committee adjourned after asking members to send feedback before the chair’s upcoming JFAC presentation.

Transcript Highlights:

• ALTERNATIVE JUDICIAL SALES RECORDS CAN IMPROVE ALTERNATIVE SALE METHODS IF THEY ARE AND RESULT IN HIGHER
• SALES MUST TAKE PLACE IN THE SAME COUNTY UNLESS THE OWNER AGREES OTHERWISE.
• DESIGNS FLEXIBILITY THE PROCESS ON KEEPING SALES FAIR AND COMPETITIVE.
• THEY CALL IT, THE ALTERNATIVE SALES PROCEDURE.
• Ingoglia: YOUR CONCERN IS PROBATE SALES. >> THAT IS THE FOCUS ON AFTER. >> Sen.

Keywords: 999, senate, all

Transcript Highlights:

• An act to amend the tax law in relation to accepting the payment of sales tax and purchase of certain
• An act to amend the tax law in relation to establishing a sales tax exemption for energy storage.
• An act to amend the tax law in relation to establishing a sales tax exemption for energy storage.
• An act to amend the tax law in relation to exempting school supplies from sales tax during a specific
• That sales tax exemption did not exist previously.

Committee: Senate Budget And Revenue

Keywords: 993, senate, all

Summary: The Senate Budget and Revenue Committee met for its first meeting of 2026 with a quorum present and considered nine bills, mostly tax-related measures. Bills discussed included S196 on the public safety surcharge, S939 on gifts to the affordable housing for veterans and seniors fund, S985A on sales tax treatment for feminine hygiene products, S1140A on a tax on non-essential helicopter and seaplane flights in cities of one million or more, S1145 on increasing contributions to family tuition accounts, S1527 on a sales tax exemption for energy storage, S4601 on a temporary sales tax exemption for school supplies, S7641 on dedicating opioid excise tax revenue to the Drug Treatment and Public Education Fund, and S7875 on ending the sales tax exemption for precious metal bullion held for investment. Most bills were advanced without significant opposition and were reported to the Finance Committee. S985A and S4601 were reported to the calendar/Finance after brief discussion; S4601 drew one negative vote. S1140A also advanced, with two no votes. S7875 received the most discussion, with the sponsor arguing that repealing the bullion exemption would recover an estimated $600 million in foregone revenue and better align with affordability concerns; it was reported to Finance with one member recorded as without recommendation. Members generally framed the bills as affordability or revenue measures, citing rising costs for families, school supplies, housing, and the need to redirect or recover tax revenue. The meeting concluded after all agenda items were moved and reported.

Transcript Highlights:

• the sales tax.
• That's the sales &gt;&gt; That's the sales tax.
• </c> tax uh tiff revenue. the sales tax that tax uh tiff revenue. the sales tax that comes<00:15:25.760
• </c><00:21:02.960><c> This</c><00:21:03.120><c> is</c><00:21:03.280><c> sales</c><00:21:03.919><c> sales
• This is sales sales tax. isn't it? This is sales sales tax.

Keywords: 0:00:02 Call to Order and Roll Call 0:00:30 Approval of Minutes 0:00:49 Information Items 0:01:54 Louisville Arena Authority 0:24:50 Project Rpt from Postsecondary Institutions - MSU 0:26:35 Project Rpt from Finance and Admin. Cabinet 0:37:52 Lease Rpt from Finance and Admin. Cabinet 0:40:13 Rpt from OFM – KIA 0:56:00 Rpt from OFM – EDF Grants 0:58:45 Rpt from OFM – OFM 1:01:46 Adjournment, 958, all

Summary: The committee first handled routine business, including a roll call, approval of the prior meeting minutes, and a set of informational reports. Those reports covered University of Louisville research equipment purchases, a Kent County school district debt issue for elementary school renovations, the University of Kentucky’s planned use of construction management risk for a new engineering building, APA certification reports for underwriter and bond counsel selection committees, and a KCNA status report on infrastructure upgrades and purchases. The main presentation was an informational update from the Louisville Arena Authority. Board representatives said the arena was created to drive economic development and reported about $1.4 billion in economic impact from 2010 to 2013. They explained the authority’s financial structure, including arena operating revenues, TIF revenues, debt service, and a long-term capital plan for major repairs and replacements. Members questioned the low net revenue figures, the long timeline before TIF revenues are projected to exceed debt service, the size of capital expenditure spikes, and the University of Louisville revenue-sharing arrangement. The authority said the $2.42 million annual UL payment is fixed under a 2017 refinancing agreement, while other amounts vary with ticket sales and related revenues. They also said the COVID-era state and Metro funds, combined with authority cash, were used to prepay debt and reduce interest, lowering the debt service schedule. The committee then considered and approved a new capital project for a new HVAC system for the student wellness center pool area. The project, presented by university staff, was approved by the board and required committee action. The committee took a roll call vote, and the project passed unanimously. Finally, Janice Thomas of the state budget office presented two tourism, arts, and heritage cabinet grid resilience projects at Kincaid Lake State Resort Park and Kentucky Down Village State Resort Park. Each project costs $7,834,600 and is funded mostly by a federal grid resilience grant, with the remainder from state utility infrastructure replacement funds and energy policy funds. Staff explained that the projects will move park electrical service ownership and maintenance to regional utilities, allowing the state to exit the infrastructure-management role while continuing to pay utility bills through normal metering. The committee approved the action item by voice vote.

Transcript Highlights:

• So again, I'm just asking: does that option work for your sales model?
• We believe the direct sales model works better for our business.
• About half of the country allows some form of direct sales.
• About half of the country is completely closed to direct sales.
• in sales revenue.

Committee: Senate Transportation

Keywords: 989, all

Transcript Highlights:

• So that whole period, we were missing low on sales tax collections.
• One last slide that sort of complicates JFAC's decision-making is sales tax distribution.
• I started talking about sales tax distributions earlier.
• We might as well take a look at the history of where sales tax actually went.
• online sales, and there they go directly to what's called the tax relief fund.

Committee: Senate Health and Welfare

Keywords: 989, all

Transcript Highlights:

• Number two being the natural gas for transportation studies, and number 17 being the energy sales to
• fuel, was enacted together with several other tax preferences: the sales and use tax exemption you've
• That machinery and equipment sales and use tax exemption has a reporting requirement.
• One possible reason was that the federal grant already covered sales tax on the housing adaptation.
• Again, because we weren't able to definitively state that the grant covers the entirety of the sales

Committee: Joint Citizen Commission for Performance Measurement of Tax Preferences

Summary: The Citizens Commission for Performance Measurement of Tax Preferences met on October 22, 2025. Members approved the September 22, 2025 meeting minutes unanimously and reviewed a draft 2026 meeting schedule, tentatively setting meetings for May 6, August 4, September 15, and October 20, 2026, without taking a formal vote. The commission then worked through its commissioner comments on tax preference reviews, with Commissioner Forsyth recusing himself from the natural gas for transportation and energy sales to silicon smelters items. The discussion focused on reconciling endorse/endorse with comment/does not endorse positions into final recommendations. The commission adopted comments for the liquefied natural gas preference, the natural gas for transportation preference, the energy sales to silicon smelters preference, several low-income housing and veterans-related preferences, and other reviewed tax preferences. Several comments emphasized reporting burdens, the need for clearer legislative guidance, and in the veterans’ item, the possibility that low use may reflect limited visibility of the preference. Staff also clarified the reporting requirements for the natural gas transportation preference and the rationale for continuing the LNG preference while asking the legislature to consider a Department of Revenue workgroup report. All commissioner comment packages were ultimately adopted by roll call votes, with the relevant recusals noted. No members of the public testified in person. The chair invited written testimony by email or mail and thanked staff and members for their work. The next commission meeting was announced for May 6, 2026, at 10 a.m.

Transcript Highlights:

• tax to sales of electronically delivered pre-written software...” “...and extend the sales tax to sales
• So California sales tax law generally applies only to the sales of tangible goods, but not to their digital
• California sales tax law generally applies only to the sales of tangible goods, but not to their digital
• In recent years, many states have updated their sales tax laws by applying sales tax to electronically
• Evading the sales tax, yes. It's trying to understand that.

Summary: The subcommittee heard May Revision proposals from the Department of Food and Agriculture, the Government Operations Agency, the Department of Technology, and the Franchise Tax Board, with public comment to come later and all items held open. CDFA presented funding for the animal care program implementing Proposition 12, including a one-time $5.2 million General Fund transfer to the Ag Fund and $2.8 million ongoing, and the LAO recommended approval while noting the Legislature should revisit the funding once litigation and federal preemption questions are resolved. CDFA also proposed ending state oversight of industrial hemp and moving to the federal USDA program by January 1, 2028, with an $8.3 million General Fund transfer to cover startup and transition costs; the LAO supported the transition. Additional CDFA items included $204,000 ongoing and one position to preserve agricultural statistics reporting after USDA reorganization, and trailer bill changes to clarify the department’s 5% indirect cost cap; both drew no objections from Finance or LAO. The Government Operations Agency and Cradle to Career items focused on implementing the new federal Workforce Pell program. Finance described trailer bill language establishing state eligibility processes, with the California Student Aid Commission as the authorizing entity in consultation with the Workforce Development Board, and proposed $1.3 million one-time General Fund for Cradle to Career to build data linkages. The LAO urged caution because federal rules were just finalized and said more information was needed on workload, costs, and whether existing data systems could support the work. Senators raised policy concerns about limiting the program to public institutions and about aligning the proposal with broader workforce and labor goals. The committee also briefly discussed SB 53/Cal Compute, with GovOps saying no appropriation had been provided for its consortium work, and Finance saying the administration was not proposing funding at this time. The Department of Technology presented a $30 million operational backstop for the Middle Mile Broadband Initiative, intended to cover any shortfall if expected revenues from the Golden State Net third-party administrator do not materialize in time. The LAO initially recommended rejection over broad spending authority, then suggested amendments with stronger reporting and legislative review; committee members questioned the revenue assumptions, oversight, and whether the request could recur. CDT also sought $1 million for Poppy, the state’s GenAI digital assistant, to expand secure statewide use; the LAO had no concerns, and members asked about data security, model bias, training restrictions, and possible local-government use. Finally, FTB proposed realigning CalFile resources after the federal Direct File program was discontinued, retaining three ongoing positions and returning the rest of the funding and positions to the General Fund; the LAO said the reduced scope was reasonable, and members discussed keeping the free filing system user-friendly and ready for future federal changes. The committee also heard the administration’s digital pre-written software tax proposal, which would extend sales tax to electronically delivered software and SaaS beginning January 1, 2027, generating an estimated $450 million General Fund in 2026-27 and $900 million ongoing, plus local revenue. The LAO supported modernizing the tax base but recommended broadening the proposal to include more digital products while considering a business-use exemption or reduced rate, and flagged a newly added video game exemption as a revenue downside. Senators generally supported the goal of raising revenue and aligning California with other states, but questioned the local revenue distribution and equity effects, and one senator said they would not support expanding the tax to books, music streaming, and similar consumer products. All items were left open without votes.