Taxation, certain local sales and use tax further provided for

SB 270 modifies the collection of certain county sales and use taxes. Specifically, if a portion of a county sales and use tax is distributed to a county board of education for capital projects, that particular portion of the tax may only be levied in the geographical areas served by that county board of education. This change affects counties, county boards of education, and taxpayers in areas where such taxes are collected. The bill is slated to become effective on October 1, 2025.