Video & Transcript Research : 'taxable sales base'
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MN
Transcript Highlights:
- So the total amount of taxes in 2028 is based on the November forecast's projection of how much sales
- Minnesota already exempts significant categories of spending from the sales tax base, which forces our
- It's a big, you know, narrowing of the sales tax base in Minnesota.
- It moves us in the wrong direction as far as contractions to the sales tax base.
- c> contractions to the sales tax base a lot contractions to the sales tax base a lot of<01:17:58.880>
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
MN
Transcript Highlights:
- <00:14:37.680>
charity hospitals report a charge-based charity hospitals report a charge-based - Because we have a strong employer-based market relatively even in the course of increasing uninsurance
- Because we have<00:26:57.000>
a <00:26:57.120>strong <00:26:58.280>employer-based - ><00:26:59.000>
market have a strong employer-based market have a strong employer-based market - Uh, it does seem unlikely just based on everything that we've heard.
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
MN
Transcript Highlights:
- c> base<01:03:55.520>
to <01:03:55.640>also Expanding the sales tax base to also Expanding - When we widen our sales tax base, we are able to lower it for everyone else.
- When we widen our sales tax base, we are able to lower it for everyone else.
- /c> be moving our sales tax base to the be moving our sales tax base to the digital<01:29:49.160>
- the overall sales tax base? the overall sales tax base? Representatively. Representatively.
Keywords:
homeless prevention aid, homelessness, housing stability, rental assistance, family homelessness, unaccompanied youth, housing navigation, legal representation, family outreach, county aid, Tribal governments, local government aid, general fund appropriation, unspent funds, aid redistribution, sunset repeal, Minnesota property tax aid, services for persons experiencing homelessness, sales tax, use tax
ND
North Dakota 2025-2026 Regular Session
Senate Finance and Taxation Apr 8th, 2025 at 09:00 am
Finance and Taxation
Transcript Highlights:
- School districts have a base of 5%. School districts have a base of 5%.
- What we're talking about there is the assessed valuation of all the taxable property in that particular
- A lot of these assessed valuations of taxable property districts are much higher than that.
- But the percentages of voters and the percentages of increase in the base is in the Constitution also
- They can't issue bonds over 5% of their assessed value, their taxable value.
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.
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
MN
Transcript Highlights:
- That phase-in does not reflect what the formula otherwise indicates the city should receive based on
- HF 4161 corrects this by setting the base-year aid at that formula-derived amount so that the standard
- <00:28:09.840>
income deduct that um from their taxable income deduct that um from their taxable - <00:31:42.880>
And taxable income would actually apply. - And taxable income would actually apply.
Keywords:
day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit
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
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Finance Subcommittee REVISED: SB1403 - Added Apr 8th, 2026 at 04:30 pm
A&B Finance Subcommittee
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
- Visit to a property if it jumps a certain level or is it just they can strictly make that assessment based
- change, does that require a physical inspection or Can they see it on the photo and reappraise it based
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
OK
Oklahoma 2026 Regular Session
Economic Development, Workforce and Tourism Feb 10th, 2026 at 01:30 pm
Economic Development, Workforce and Tourism
Transcript Highlights:
- we take a look at where we're at today where we think we will be as a state in 10 years, 20 years, based
- That's I I guess that's my big question: whether it's just gonna be taking a portion of the state's sales
- If it's sales tax-based and it's increasing sales tax, I think that's great.
Keywords:
housing, infrastructure, water projects, Oklahoma Water Resources Board, economic development, zero-interest loans, clawback provision, local contractors, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, SB1525, tourism, recreation, conference, Oklahoma Tourism and Recreation Department, Oklahoma Tourism and Recreation Commission
US
US Federal 2025-2026 Regular Session
Hearings to examine certain pending nominations. Apr 29th, 2025 at 08:30 am
Senate Armed Services Subcommittee on Personnel
Transcript Highlights:
- and the defense industrial base.
- you intend to... work with the industrial base to deal with this issue?
- base.
- Our whole defense strategy is based upon the idea of deterrence.
- Let's talk about cooperation. with our allies on industrial-based policy.
Keywords:
defense industrial base, small business, workforce development, acquisition processes, national security, cybersecurity, critical minerals
Summary:
The meeting of the committee revolved around critical discussions on enhancing the defense industrial base, focusing on small business engagement and the importance of streamlined processes in defense contracting. There was a significant emphasis on the need for more investment in the defense manufacturing sector, particularly in the face of competition from countries like China. Some members expressed frustration over the treatment of small businesses, citing barriers that prevent these innovative companies from effectively participating in defense contracts. The need for a workforce capable of meeting the common challenges posed by evolving technologies and geopolitical threats was also highlighted throughout the meeting.
MN
Transcript Highlights:
- <00:04:52.520>
tax a refundable sales tax sales and use tax a refundable sales tax sales and - pay sales tax on right now.
- pay sales tax on right now.
- <01:08:36.359>
tax <01:08:36.600>base <01:08:37.520>has erode the sales tax - base has erode the sales tax base has implications<01:08:38.239>
for <01:08:38.440>the <
Keywords:
sales tax, education funding, construction, Aitkin Public Schools, tax exemption, refundable credit, HF148, use of force training, deadly force, peace officer training, police training, law enforcement, POST Board, Board of Peace Officer Standards and Training, scenario-based training, de-escalation, defensive tactics, force-on-force training, stress management, officer wellness
AL
Alabama 2026 1st Special Session
Alabama House Boards, Agencies and Commissions Committee Jan 28th, 2026
Boards, Agencies and Commissions
Transcript Highlights:
- , and '24 was a little more, maybe somewhere around 60 to 80, but I'm sure those numbers fluctuate based
Bills:
SB54, SB126, SB128, SB101, SB102, SB104, HB282, HB298, SB54, SB126, SB128, SB101, SB102, SB104, HB282, HB298
Keywords:
sunset law, Alabama Surface Mining Commission, environmental regulation, mining, state commission, Alabama Private Investigation Board, regulatory oversight, agency review, continuation, sickle cell disease, healthcare, regulatory commission, public health, regulation, electrical contractors, state agencies, home medical equipment, board continuation, boards, commissions
MN
Transcript Highlights:
- . sales. sales.
- Based on my 2024 sales of 6.14 million, this bill would allow me a credit of $6,000.
- Based on my 2024 sales of 6.14 million, Based on my 2024 sales of 6.14 million, this<00:23:02.160>
- Today, sales tax rate varies based on municipalities, cities, and of course our state sales tax.
- sales tax exemption um for ticket sales sales tax exemption um for ticket sales that<00:53:33.120
Keywords:
local government aid, Baldwin, taxation, base year formula, municipal funding, population aid, aid penalty forgiveness, Minnesota, city funding, appropriations, HF156, lawful gambling, veterans organizations, licensed veterans organization, Minnesota gambling law, gross profits, lawful purpose, real property repair, facility maintenance, capital assets
MN
Transcript Highlights:
- I'm going to bring the committee through what the bill does: create seasonal and recreational tax-based
- It helps our Greater Minnesota school districts that don't have the same tax benefits. ...tax base of
- Okay, just making sure. provided a short bill description, just explaining what the seasonal tax base
- Department goes into the assumptions about this bill, explaining that the seasonal tax base adjustment
- The taxable property classification in the bill is in for is 4c paragraph 12 in 273.13.
Keywords:
HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment
MN
Transcript Highlights:
- to bring through the committee what the bill does: the bill creates seasonal and recreational tax-based
- It helps our Greater Minnesota school districts that don't have the same tax base as some of our districts
- replacement Aid aimed at tax-based replacement Aid aimed at reducing<00:01:46.000>
the <00:01: - The taxable property classification in the bill is 4c(12) in 273.13.
- <00:15:50.199>
property 29 um the taxable property 29 um the taxable property classification
Keywords:
HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment
TX
Transcript Highlights:
- Today, public sales tax revenues are used to subsidize racetracks.
- in their town; however, their sales tax revenues went to a neighboring city.
- So literally you would have your constituents going into that retail and paying sales tax, but the sales
- To date, our town has lost over $7 million in local sales tax revenue.
- As part of their acquisition, they became part of this sales tax loophole.
Bills:
HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240
Keywords:
economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC
DE
Delaware 2025-2026 Regular Session
House Appropriations Committee Meeting Jun 23rd, 2026
Appropriations
Transcript Highlights:
- an act to amend Title 30 of the Delaware Code relating to the exclusion of military pensions from taxable
- Right now, military retirees can subtract up to $12,500 of their pension income from their taxable income
- fiscal note with this bill, and the fiscal note actually is dwarfed by the annual savings for retirees based
- employee group health insurance rate $438.5 million over a six-year period by implementing Medicare-based
- reference-based pricing from 2030 to 2035.
Keywords:
military pension, military retirement pay, veterans, retiree tax relief, income tax exemption, pension exclusion, Delaware income tax, retirement income, state tax subtraction, armed forces retirement, National Guard, Space Force, Coast Guard, NOAA, Public Health Service, taxable income, Title 30, Section 1106, wetlands protection, nontidal wetlands
Summary:
The House Appropriations Committee met to hear several bills, with members repeatedly reminded to focus on fiscal impacts rather than policy merits. The committee first considered SB 9 on freshwater wetlands, which would combine tidal and non-tidal wetlands programs into one permitting framework; supporters said the bill resulted from a two-year consensus process and that the governor’s office and DENREC would absorb a significant share of the cost. Public testimony was largely supportive, emphasizing flood control and ecosystem services, though one speaker opposed the spending. The committee voted to release SB 9.
The committee then heard SB 278 on child care assistance, which would preauthorize summer camp for eligible school-age children and create a separate lower co-payment for half-day care. The sponsor and the YMCA of Delaware said the change would better align family co-pays with provider reimbursement and make before- and after-school care more affordable for working families. The committee also released SB 278, SB 168 on alcohol delivery for package stores, SB 120 on health insurance coverage for certain testing and treatment, and HB 4, a pilot program for artificial intelligence and extended reality in schools; HB 4 was described as having a near-$3 million fiscal note and a one-year implementation delay because it was not funded in the budget.
Later, the committee approved SB 219, which gradually increases the military pension income tax exclusion from $12,500 to $25,000 over three years and includes related joint-filing and residency changes. Supporters argued it would help attract and retain military retirees and bring federal dollars into the state. The committee also released SB 1, a major primary care reform bill that would increase primary care spending and implement hospital payment reforms, with projected long-term savings to the state employee health plan, and SB 325, which expands background checks and wrap-back monitoring for fire service personnel and adds an investigator position for the Fire Prevention Commission. In each case, public commenters and committee members generally supported the bills, and all were released from committee by recorded vote.
AL
Alabama 2026 1st Special Session
Alabama Senate Finance and Taxation Education Apr 7th, 2026
Finance and Taxation Education
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
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means Education Committee Feb 11th, 2026
Ways and Means Education
Transcript Highlights:
- House Bill 360 by Representative Sales. >> Representative Sales. >> Good morning, Mr. Chairman.
- Uh, HB 360 is a second amendment sales tax holiday.
- tax holiday. uh second amendment sales tax holiday. uh will<00:07:48.160>
be <00:07:48.240> - 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
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
OK
Transcript Highlights:
- This amendment clarifies that the tourism department's in-house sales team handles advertising and sponsorships
Keywords:
Oklahoma Today Magazine, Oklahoma Tourism and Recreation Department, tourism promotion, advertising sales, commission pay, employee bonus, sales commission, digital publication, print publication, sponsorships, bulk subscriptions, newsstand sales, ancillary products, public records, procurement exemption, administrative procedures exemption, tourism magazine, revenue sharing, executive director, state agency compensation