AN ACT ELIMINATING THE HIGHER SALES AND USE TAXES RATE APPLICABLE TO CERTAIN GOODS.

HB 5982 eliminates a 7.75% higher sales and use tax rate that previously applied to certain goods. This bill directly affects consumers and businesses selling those specific goods by reducing their tax burden. The key mechanism is amending tax code to remove the 7.75% rate, replacing it with the standard lower tax rate for those items. The change applies only to designated goods covered under the tax code amendment.