Sales tax; exclude processing or interchange fees charged for electronic payment transactions from "gross proceeds of sales."

Added a new provision to Section 27-65-3(h) stating that 'gross proceeds of sales' shall not include the amount of any debit card, credit card, or other processing or interchange fee charged for an electronic payment transaction.

Reorganized and renumbered the definitions within Section 27-65-3, shifting the definition of 'Gross proceeds of sales' from subsection (h) to a new subsection (i) and adjusting subsequent subsections accordingly.

Added a new subsection (j) defining 'Gross income' to clarify that it includes total charges or receipts without deductions for rebates, costs, or expenses.

Reordered the definitions of 'Gross income' and 'Tangible personal property' within the statute, moving them to new subsections (j) and (k) respectively.

Removed the original page headers, footers, and legislative session metadata from the text, likely as a result of the document being updated from the 'As Introduced' version to the 'As Passed' version.