S 3055 exempts innovative septic systems with enhanced treatment technologies - such as advanced nitrogen removal systems - from sales and use taxes. These systems must treat waste at a capacity of no more than 1,000 gallons per day and serve a single residential or small business property. The bill adds this exemption to tax law, specifically targeting systems designed to reduce environmental and public health risks from waste-water interactions. This change directly lowers costs for homeowners and small businesses installing qualifying systems. The bill was referred to the Budget and Revenue committee on January 23, 2025.
Imposes a tax on selected nicotine products, including, but not limited to a nicotine pouch or products intended to be made into a nicotine pouch by the consumer; defines a nicotine pouch as a smokeless pre-portioned pouch containing nicotine but no tobacco, which the user puts and leaves between their lip and gum while the nicotine and taste is being released; makes related provisions and technical amendments.
S 8463 provides a one-year exemption from utility taxes and specific surcharges for all residential and commercial utility customers, effective 14 days after enactment. It also creates a two-year exemption from tariffs for renewable energy systems, electric vehicle infrastructure, and charging stations. During these periods, utility companies must reduce customer prices by the exact amount of the exempted taxes and surcharges. The state will reimburse lost revenue to utility funds within 45 days after the one-year period ends. This bill directly affects all utility ratepayers and impacts how utilities price services for renewable energy investments.
This bill (S 2142) exempts from sales tax items sold for under $2 by school-based volunteer groups, such as parent-teacher associations, student organizations, or booster clubs. It directly affects these groups when they organize fundraising events to support K-12 educational or extracurricular activities, provided no third-party vendor collects the tax. The exemption applies only to low-cost items sold directly by the school groups themselves. The law aims to reduce administrative burdens and increase revenue for school activities by eliminating tax on small-scale fundraisers.
S 5870 eliminates the state sales tax on wireless phone services, directly reducing costs for consumers who pay for mobile phone plans. It also gives cities, counties, and school districts the option to either impose their own local tax on these services or adopt the state-level exemption. Local governments must formally adopt the exemption through a resolution by March 1, 2026, with the state tax removal taking effect on that date. The bill specifically applies to mobile telecommunications services, excluding other tax exemptions like solar energy or clothing.
Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption.
This bill suspends the sales tax on heating fuels for eligible seniors during winter months. It directly affects low-income residents aged 65+ who do not qualify for the Low Income Home Energy Assistance Program (LIHEAP) but have household income up to $500 above LIHEAP's income limit. The exemption applies to heating fuel purchases for home use in December, January, and February. The policy removes the tax burden on these specific seniors during the coldest months without altering existing LIHEAP eligibility rules.
Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.
This bill imposes a tax on sugary drinks based on their sugar content per 12-ounce serving. Distributors (like manufacturers and wholesalers) pay the tax, which is added to the retail price: no tax for drinks with ≤7.5g sugar/12oz, $0.01 per ounce for 7.5-30g, and $0.02 per ounce for ≥30g. Revenue from this tax funds a "community health equity fund" as specified in the bill's abstract. The tax applies to most nonalcoholic beverages containing added sugars, excluding medical drinks, milk, natural fruit/vegetable juices, and water.
This bill removes sales and use tax on zero-emission school buses and all parts or equipment needed to operate them. It directly affects school districts purchasing these buses by lowering their upfront costs. The tax exemption covers the buses themselves and any required components, such as charging systems or maintenance parts. This policy change makes zero-emission school buses more affordable for public school systems.
