Sales tax; providing exemption for certain nonprofit organizations; effective date.

Added a new exemption for sales to nonprofit organizations that are exempt under IRS Section 501(c)(3) and provide services related to human organ and tissue procurement and donation for transplantation and research.

Replaced the entire text of the original bill with a new version that incorporates the new eligibility criteria while maintaining existing exemptions for school transportation, resale, and food programs.

Removed all previous exemptions for school transportation, low-fare transit, food stamps, advertising, and agricultural supplies.

Modified the bill title and legislative text to reflect the new focus on revenue and taxation exemptions for medical research nonprofits instead of general consumer and business exemptions.

Added a new specific exemption for sales to independent nonprofit organizations and their subsidiaries that perform services related to human organ and tissue procurement and donation for transplantation and research.

The effective date was changed from November 1, 2026, to January 1, 2001, for specific advertising exemptions, and the bill title was updated to reflect the new content.

New exemptions were added for sales of eggs, feed, and equipment used by businesses raising worms, fish, or insects for marketing.

Exemptions were added for prescription drugs, insulin, and medical oxygen, excluding over-the-counter drugs.

Exemptions were added for food and supplies provided by 501(c)(3) organizations serving elderly or homebound individuals.

Rules for motor fuel and diesel fuel exemptions were clarified to distinguish between fuel for shipment outside the state and fuel used within the state by rail carriers.

Exemptions were added for sales of advertising space in newspapers, periodicals, and various digital and broadcast media.