Requires new businesses to take a sales tax education course and lowers the statute of limitations for sales tax liability to ten years

This bill requires new businesses to complete an online sales tax education course with an exam before making their first sales tax payment to the state, earning certification. It also shortens the time frame for collecting unpaid sales tax liabilities from 20 years to 10 years, applying to cases where the tax warrant was filed after April 1, 2016. For liabilities filed between 2011 and 2016, the enforcement period is reduced to 15 years. The changes take effect on April 1, 2026.