Transcript Highlights:

• property taxes, sales and motor vehicle property taxes, sales taxes, and corporate franchise taxes.
• State sales and motor vehicle sales tax, 5.7 billion.
• taxes and ballpark sales taxes and transit sales taxes and housing sales taxes and right now the overall
• sales taxes and sales taxes and housing sales taxes and right<01:04:12.240><c> now</c><01:04:12.400>
• </c> the sales tax rate overall. the sales tax rate overall.

Bills: HF331, HF916

Keywords: school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Bills: HB527, HB580, HB28, HB3, HB360, HB425, HB354, HB527, HB580, HB28, HB3, HB360, HB425, HB354

Keywords: liability, off-roading, parks, participant safety, risk management, HB580, Alabama Healthy Schools Act, public schools, K-12, school nutrition, school meals, cafeteria, vending machines, fundraising sales, food additives, artificial dyes, ultra-processed food, processed food ban, student health, child nutrition

Transcript Highlights:

• Uh, HB 360 is a second amendment sales tax holiday.
• tax holiday. uh second amendment sales tax holiday. uh will<00:07:48.160><c> be</c><00:07:48.240><c>
• So, this bill will actually exempt them from all sales taxes, and it also has a provision in it that
• Member, please call the next bill. sales taxes and it also has a a sales taxes and it also has a a provision
• sales and use tax consideration is a tax sales and use tax exemption<00:12:12.240><c> for</c><00:12:

Bills: HB187, HB98, HB360, HB394, HB398, HB388, HB187, HB98, HB360, HB394, HB398, HB388

Keywords: school safety, emergency response, training, public safety, Alyssa's Law, law enforcement, scholarship, tuition assistance, dependent education, Alabama, blackout license plate, HB360, Second Amendment Sales Tax Holiday, sales tax holiday, firearms, guns, ammunition, bullets, primers, gun accessories

Transcript Highlights:

• That the sales tax goes to when you make that sale in person that the sales tax goes to that location
• , two cent sales tax.
• They generate sales tax, a significant amount of sales tax from that facility.
• tax and $163.5 million in the 1% municipal sales tax and a half-cent sales tax for property tax relief
• but no more sales tax.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• Members, House Bill 1242 adds ser a day to our ag sales tax exemption along Thank you, Mr. Chair.
• I saw that this has almost a million dollars drop in sales tax revenue.
• In FY27, the state sales tax decreases down to $560,000, and in FY28, it's said to be $970,000.
• Estate sales tax loss, I don't have any numbers on what it would be locally.
• The interest earned on these accounts is also exempt from income tax.

Bills: HB1590, HB1242, HB3818, HB4305

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty

Transcript Highlights:

• I saw that this has almost a million-dollar drop in sales tax revenue.
• It's, uh, in FY27 on state sales tax, it goes from 500, or goes, decreases down to 560,000.
• And FY28, they say it's a 970,000 in state sales tax loss.
• It's, uh, in FY27 on state sales tax, it goes from 500, or goes, decreases down to 560,000.
• And FY28, they say it's a 970,000 in state sales tax loss.

Bills: HB1590, HB1242, HB3818, HB4305

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty

Summary: The committee first considered and unanimously approved the nomination of Keith Ventress to the Oklahoma Development Finance Authority and then to the Oklahoma Industrial Finance Authority. Members noted his banking background and asked a brief question about the reference to old congressional district boundaries in the nomination materials, but there was no substantive opposition and both nominations advanced to the Senate. House Bill 1590, by Senator Daniels, would create an Oklahoma education infrastructure linked deposit program to provide reduced-interest loans for charter schools and nonprofit private schools for capital and building needs. Supporters said it would use existing state linked-deposit structures already used for agriculture and affordable housing, while opponents raised concerns about using taxpayer-backed funds for private schools, the bill’s broad nonprofit language, and whether it could lead to more state oversight of private education. The bill passed 9-2. House Bill 1242, which would add survey day to the list of agricultural sales tax exemption items, was discussed briefly but received no motion for a do pass recommendation and remained in committee. House Bill 3818, by Senator Coleman, would create tax-advantaged insurance loss savings accounts for homes and vehicles; members expressed concern about missing definitions, contribution limits, and the potential for abuse, but agreed the concept had promise and the bill passed 9-2 after the enacting clause was stricken for further work. House Bill 4305, as amended, clarified how affordable housing properties are assessed for ad valorem tax purposes by excluding certain income-based subsidies from valuation; after questions about prior court cases and assessment practices, it passed 6-5.

Transcript Highlights:

• Members, this bill, HB176, is a bill to remove the state sales tax on eyeglasses and contacts.
• Online sales of glasses is 37%; online sales of contact lenses is 22%.
• Is there still a local tax? In the states that do tax, they're exempt.
• Okay, I don't know if you know this or not, but vision companies do not pay sales tax; that's all the
• insurance premium tax credit, and utility tax credit.

Bills: SB1, HB176, HB86, SB1, HB176, HB86

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, HB176, Alabama sales tax, use tax, sales and use tax exemption, optical aids, eyeglasses, contact lenses, prescription glasses, vision care, optometrist, ophthalmologist, optician, medical devices, local option tax exemption

Transcript Highlights:

• What the request is, is of course for sales and use tax exemption.
• and use tax.
• They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax
• tax credit.
• We would not reduce anyone's income taxes. ...would not reduce anyone's income taxes.

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

Keywords: entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption

Transcript Highlights:

• Nobody has picked this property up at the tax sale, rather.
• bill that Senator Miller passed, where a sheriff's tax sale is being changed to a tax lien system.
• And so I was a part of the process back in '24 for changing the tax lien sale, or changing it to a tax
• “Those costs currently include state sales tax.
• And this would reduce the bump by the sales tax amount.

Bills: HCR35, HB440, HB515, HB543, HB614, HB1010, HB1039, HB1088, HB1122, HB1179, HB1200

Keywords: tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response

Transcript Highlights:

• Fulford said, it's sales tax. So sales tax on machinery, sales tax on groceries.
• it's not totally doing away with the sales tax. doing away with the sales tax totally.
• This bill exempts the Alabama Eye Bank from sales and use tax. All right.
• Um, our state is one of six states that actually charge sales tax on...
• States that actually charge sales tax on eyeglasses and contact lenses.

Bills: HB86, HB273, HB379, HB386, HB387, HB388, HB389, HB487, HB600, SB120, HB176

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers

Transcript Highlights:

• Members, Senate Bill 442 by Senator Stein provides for a local sales and use tax exemption in Calcasieu
• It provides a local sales tax exemption for repairs, upgrades, and overhauls on aircraft registered outside
• It provides a local sales tax exemption for repairs, upgrades, and overhauls on aircraft registered outside
• So a tax credit effectively reduces our revenue.
• What would the tax exemption go?

Bills: HR118, HB1039, SB436, SB442

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights

Transcript Highlights:

• We have a quorum this morning, and again, welcome to everybody to Finance and Tax.
• We have the gas tax, we have a couple of property tax bills, and we've got another one here that's kind

Bills: HB1428

Keywords: HB 1428, North Dakota sales tax, sales tax exemption, thrift store, nonprofit corporation, 501(c)(3), charitable organization, used clothing, clothing exemption, retail tax, Century Code 57-39.2-04, charity shop, secondhand clothing, taxable events, nonprofit retail, 908, all

Summary: The Finance and Tax Committee met with a quorum and took up House Bill 1482, which would require certain municipal bond elections to be held on primary or general election days rather than at special elections. Senator Rummel walked the committee through a proposed amendment from Representative Wagner that would remove special-election language, align ballot timing requirements, and make related cleanup changes. Members discussed the distinction between constitutional debt limits and the bill’s election-timing requirements, with Senator Powers seeking clarification that the measure did not change levy or bond limits themselves. The committee also discussed whether the amended language would comply with the Secretary of State’s requirements. Chairman Weber and Senator Rummel said they had consulted legislative council and wanted a further check before the bill moved forward, and the chairman said he would hold the bill until that review was complete. The amendment was approved unanimously, 6-0, and the bill as amended was then adopted unanimously, 6-0. After passage, the committee discussed who would carry the bill, eventually settling on Senator Rummel as carrier. The chair also said several other bills, including gas tax and property tax measures, would be held for the time being while the committee waited for developments in the House. The committee announced it would not plan to meet the next day unless called from the floor, and then adjourned.

Transcript Highlights:

• </c><00:04:25.160><c> tax</c> community having access to sales tax community having access to sales tax
• </c> bill is authorization of a sales tax. bill is authorization of a sales tax.
• </c> these local sales taxes until 2019. these local sales taxes until 2019.
• </c> sales tax. That's a big one. sales tax. That's a big one.
• </c><01:06:51.840><c> a</c><01:06:51.880><c> tax</c> each sales tax is viewed as a tax each sales tax

Bills: HF4094, HF3390, HF3813, HF3583, HF3751, HF4324, HF4789, HF3596, HF4033, HF4424, HF4053

Keywords: Crosby, local sales tax, bonding authority, community projects, voter approval, Owatonna, use tax, special law, community center, municipal finance, capital project, sales and use tax, local option tax, city tax, public facility, general election, bond referendum, debt limit, levy limit, Minnesota local government

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• It allows tax sales tax exemption to be extended from the person that they are working for to the contractor
• Just combine several existing sales tax exemptions for aircraft maintenance and manufacturing facilities
• housing as including 20 units or more and excludes properties Receiving the federal low-income housing tax
• credit from that and requires the new developments for the purposes of tax assessment be at cost for

Bills: SB44, SB134, SB1378, SB1400, SB1403, SB1832, SB2018, SB2143

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, retirement, public employees, reemployment, benefit adjustment, Oklahoma Public Employees Retirement System, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, sales tax, tax exemption, tax refund, Oklahoma Sales Tax Code

Transcript Highlights:

• tax, the corporate income tax, sales taxes, property taxes, and unemployment insurance taxes.
• The two other benefits of centralized sales tax collection are, one, collection of more sales tax dollars
• The two other benefits of centralized sales tax collection are, one, collection of more sales tax dollars
• Some states have no state sales tax, no sales tax altogether.
• Centralized sales tax.

Bills: HB214, HB217, HB253, HB411, HB440, HB514, HB515, HB543, HB614, HB620, HB658, HB812, HB898, HB961

Keywords: property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue

Bills: SF0110, SF0096

Keywords: property tax, residential real estate, tax assessment, primary residence, tax revenue, tobacco, excise tax, wholesalers, remote retail sales, nicotine products, youth prevention, regulation, licensing, 916, all

Transcript Highlights:

• Um the sales and use tax reorganization.
• That's the intent and sales and use tax.
• to</c><00:05:57.039><c> use</c><00:05:57.360><c> tax,</c> it's sales tax, it applies to use tax, it's
• As long because all sales and use tax is in one spot.
• tax statute or, sorry, in the use tax statutes that's now being put into the sales tax statutes.

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all