Video & Transcript Research : 'simplified sellers use tax'
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AL
Alabama 2025 Regular Session
Alabama Senate Finance and Taxation General Fund Committee Apr 23rd, 2025
Finance and Taxation General Fund
Transcript Highlights:
- Welcome to our tax and finance general fund meeting this morning.
- We have a second on... let's use previous roll. I'm sorry. Let's use the previous roll. I'm sorry.
- Because I wasn't quite understanding how we tax tobacco products and I understand there...
- So um, this establishes the rate per single-use consumable.
- The consumable shall be 0.03375 per single-use consumable. 0.03375 per single-use consumable.
Keywords:
SSUT, simplified sellers use tax, sales tax distribution, municipal revenue, municipal population, annexation, deannexation, incorporation, boundary change, federal census, decennial census, Department of Revenue, local government finance, revenue sharing, municipal boundaries, population recalculation, probate judge, Boundary and Annexation Survey, Alabama municipalities, HB158
AL
Alabama 2026 1st Special Session
Alabama House Boards, Agencies and Commissions Committee Mar 17th, 2026
Boards, Agencies and Commissions
Transcript Highlights:
- Would you lead us in prayer? Would you bow your heads, please?
- We ask, Lord, that you be with us as we make our votes today. May we seek your perfect will.
- So, he gave us uh the department gave us I think it was like 4 years to get something into place.
- So, he he gave us uh the do that.
- So, he he gave us uh the department<00:04:55.040>
gave <00:04:55.280>us <00:04:55.400>
Keywords:
HB586, Cullman, Cullman County, City of Cullman, annexation, municipal boundaries, corporate limits, local legislation, boundary adjustment, city limits, municipal expansion, zoning, municipal services, property tax, land use, metes and bounds, Alabama Highway 157, Judge of Probate, SSUT, simplified sellers use tax
MN
Transcript Highlights:
- So we use a consumption tax model that's based on consumer spending surveys to determine or to estimate
- So, we use a a consumption<00:05:18.479>
tax <00:05:18.880>model <00:05:19.199>that's - So a less wealthy person is much more likely to buy a used car that has a much lower tax at the time
- have an income tax that they can use. have an income tax that they can use.
- It moves us in the wrong direction as far as contractions to the sales tax base.
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
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Mar 6th, 2025
Ways and Means Education
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
KY
Kentucky 2025 Regular Session
House Standing Committee on Elections, Const. Amendments & Intergovernmental Affairs (2-6-25)
Transcript Highlights:
- wisdom, you'd give us insight, you'd guide our words and guide our actions, and let us do things in
- in the election, as well as which races were voted on using those scanners.
- /c><00:16:18.360>
those which races were voted on using those which races were voted on using - <00:22:12.440>
a other state because they didn't use a other state because they didn't use - Thank you. improved the state law to allow us to do improved the state law to allow us to do more<00:
Keywords:
Consideration of HB 27 00:04:20
Presentation by Secretary of State 00:10:44
Presentation by Karen Sellers and Jason Denny 00:35:56
Consideration of HB 45 00:55:36, 958, all
Summary:
The committee first handled House Bill 27, which would remove the prohibition on political yard signs in planned communities statewide while still allowing communities to regulate size, placement, and duration. The sponsor said the 2023 Planned Communities Act created an unintended consequence by treating similar homeowners differently based on grandfathering dates, and a legal explanation was offered that the bill would clarify the law and avoid constitutional problems. After discussion, the committee voted 15-0 to pass the bill with favorable expression.
The next item was an update from the Secretary of State on the 2024 election and implementation of House Bill 53, which created prompt post-election audits. He said the audits were carried out smoothly, most found no discrepancies, and no election winners changed, though he recommended adding a specific timeline to the law. He also discussed voter-roll maintenance, saying Kentucky has removed more than 440,000 ineligible voters since 2020, and argued that federal law and limited access to federal databases remain the main obstacles to faster cleanup.
Members asked about the possibility of improper removals, double voting across states, and how provisional voting works. The Secretary said anyone improperly removed can reregister, that any double-voting abuse is likely marginal but still unacceptable, and that provisional ballots are available when eligibility is in doubt and can be reviewed by the county board of elections. He also urged Congress to modernize the 1993 federal voter-registration law, improve access to death and citizenship data, and create a central interstate information-sharing system for election officials.
AL
Alabama 2026 1st Special Session
Alabama House Boards, Agencies and Commissions Committee Feb 18th, 2026
Boards, Agencies and Commissions
Transcript Highlights:
- Only can use the mic.
- Representative Lan, will you give us our Ash Wednesday message? >> Thank you.
- Help us always to think with love and act with care. We pray as always in Jesus' name.
- Help us always to the world each day.
- Many of us have learned how to braid since we were about 5 years old.
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
WY
Transcript Highlights:
- Um the sales and use tax reorganization.
- these sales and use tax state uh the these sales and use tax state uh the sales<00:03:39.519>
- >
into <00:03:41.840>one sales and use tax statutes into one sales and use tax statutes - That's the intent and sales and use tax.
- <00:05:57.360>
tax, it's sales tax, it applies to use tax, it's sales tax, it applies to use
WY
LA
Transcript Highlights:
- This bill does not prevent audits; it does not weaken tax enforcement.
- Fire Marshal, if you want to tell us about House Bill 799. Yes, so good afternoon, Mr.
- And you did use half of the surplus cash, and you've left half the surplus cash for us to use as well
- Do you have something else you’d like to use money for if that’s truly dormant?”
- That’s the only way to release that money to be used somewhere else.
Keywords:
capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector
LA
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
AL
Alabama 2026 1st Special Session
Alabama Senate State Governmental Affairs Committee Jan 21st, 2026
State Governmental Affairs
Transcript Highlights:
- Um, it's okay to use previous roll.
- Um, it's okay to use previous roll.
- Using previous role. >> All right. Using previous role. >> Yes,<00:41:07.200>
sir. - Using previous roll. >> Okay.
- All of us is is the current law.
Bills:
SB7, SB22, SB39, SB40, SB45, SB46, SB86, SB95, SB107, SB7, SB22, SB39, SB40, SB45, SB46, SB86, SB95, SB107
Keywords:
voting rights, absentee ballot, protected classes, Alabama Voting Rights Act, felony conviction, election integrity, preclearance, Alabama Jobs Act, incentives, job creation, economic development, recapture provisions, capital investment, employment, board governance, occupational licensing, Sunset Law, public accountability, training requirements, SB40
LA
Keywords:
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, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration
MN
Transcript Highlights:
- They might be joining us.
- They might be joining us. and Bierman. They might be joining us.
- So, it’s used quite frequently; it’s used daily for that.
- <01:30:34.920>
Um joining us. Um joining us. - Could you quickly<01:41:04.560>
tell <01:41:04.800>us quickly tell us quickly tell us what
Bills:
HF4343
Keywords:
sales tax, use tax, advertising tax, taxable services, digital advertising, online marketing, marketing services, search engine marketing, lead generation, internet advertising, ad agency, media buying, campaign planning, Minnesota tax law, service tax, broadening tax base, web advertising, promotional services, 1183, house
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Apr 30th, 2025
Ways and Means Education
Transcript Highlights:
- We ask your blessings on this day that you would help us and give us your wisdom, and you promise to
- have us to do.
- What the request is, is of course for sales and use tax exemption.
- tax.
- tax credit.
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
AZ
Transcript Highlights:
- for property taxes.
- taxes for the taxpayer.
- Understand, the full cash value is not what is used for your property taxes; it is the limited property
- While that limited value is what's used to set the property tax, the limited value is going to chase
- Not having property taxes would be detrimental not only to us living at this time but Arizona's in the
Keywords:
property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing
Summary:
The House Ways and Means Committee heard and advanced several tax-related bills. HB 2261, by Rep. Griffin, would rename and clarify the agricultural real property classification in statute to align with court rulings on valuing permanent crops such as orchards and vineyards under the income approach. Supporters argued it codifies existing law and avoids unnecessary litigation costs, while county assessors and the Arizona Association of Counties opposed it, asking the committee to wait for the pending Arizona Supreme Court case. After discussion about the court history and valuation methods, the committee passed HB 2261 on a 5-3 vote with one absent.
The committee then unanimously or near-unanimously advanced HB 2173, which allows tax officers and taxpayers to use electronic responses for notices of proposed correction and notices of claim unless certified mail is required. County assessors supported the bill as a modernization that could reduce delay, paper, and postage costs, and members discussed whether the statute should require periodic reauthorization of email contact. HB 2120, which adds the Social Security Administration to the definition of competent medical authority for property tax disability exemptions, also passed, though one member voted present and another no while seeking more information about how it would interact with existing disability documentation requirements.
Two additional bills were also approved. HB 2786 would extend a tax deduction to gross proceeds from leasing or renting textbooks required by state universities or community colleges, including digital textbook rentals, and was supported as student relief and tax parity for rental versus physical books. HB 2792 would fully exempt from property tax the primary residence of a veteran with a 100% service-connected disability, and would treat a jointly owned primary residence as fully owned by the veteran for exemption purposes; assessors said the bill was a needed cleanup measure to clarify implementation. Both bills received strong support and were returned with do-pass recommendations, and the committee adjourned after completing the agenda.
TX
Transcript Highlights:
- I do not even know how to write an algorithm to do that, unless I'm using the property tax levy to split
- As it relates to the document that you provided us, you said that city and county property tax levies
- Now, Fort Worth is investing heavily in street maintenance using M&O tax dollars, and that has the double
- Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.
- Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.
Bills:
SB9
Keywords:
property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit
Summary:
The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding.
Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed.
Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.
AL
Alabama 2026 1st Special Session
Alabama House Ports, Waterways, and Intermodal Transit Committee Feb 18th, 2026
Ports, Waterways & Intermodal Transit
Transcript Highlights:
- I want to start off with prayer and ask Representative Hassell to lead us in a word of prayer.
- up a natural and navigable waterway within Mobile County back to recreational and natural resource use
- 00:10:32.079>
and <00:10:32.480>natural <00:10:32.880>resource <00:10:33.440>use - recreational and natural resource use. recreational and natural resource use.
- Is it not already able to use for recreation at all?
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Apr 2nd, 2025
Ways and Means Education
Transcript Highlights:
- Of the states that do tax contacts and glasses, some of them only tax ... glasses.
- Is there still a local tax? In the states that do tax, they're exempt.
- those taxes are.
- , an insurance premium tax credit, or a utility tax credit for donations to eligible rural hospitals,
- insurance premium tax credit, and utility tax credit.
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
MN
Transcript Highlights:
- EV Fleet purchases dollars would be used EV Fleet purchases dollars would be used to<00:09:57.440
- Thank you for joining us today.
- <00:31:55.360>
general unique uh in terms of using general unique uh in terms of using general - us to use the of the things that allows us to use the partnership<00:38:35.079>
that <00:38:35.200 - beings and is now frankly in all of us beings and is now frankly in all of us in<01:02:07.960>
Keywords:
wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption
AL