TAX/SALES-USE-EXEMPT: Provides relative to the sales and use tax exemption for certain institutions of higher education (OR DECREASE GF RV See Note)

HB 135 amends a sales tax exemption law to specifically include the Edward Via College of Osteopathic Medicine as an institution of higher education eligible for the exemption. The bill adds the college’s name to the list of qualifying institutions, allowing it to avoid sales and use taxes on certain purchases related to its operations. This change directly affects the Edward Via College of Osteopathic Medicine by providing it with a tax benefit already available to other similar institutions. The amendment is a technical update to the existing exemption statute, not a broad policy change.