Modify sales and use taxation of delivery network services

SB 224 modifies the state's sales and use tax rules specifically regarding delivery network services. The bill updates legal definitions to clarify which transactions count as taxable sales, including detailed lists of services like telecommunications, landscaping, and personal care that fall under these rules. It also establishes specific exemptions for transactions between affiliated business groups and sets sales thresholds for certain services like snow removal to determine tax liability. This legislation directly impacts businesses providing these services and the individuals who purchase them by defining exactly when and how sales tax is applied.