AN ACT RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND COMPUTATION

SB 340 adds the purchase of animals from breeders to the list of taxable sales subject to the state's 6% sales tax. This directly affects breeders selling animals and buyers purchasing them, as they must now pay the tax on these transactions. The bill amends the sales tax law to explicitly include animal purchases, aligning them with other taxable retail sales. It takes effect upon passage without altering existing tax rates for other goods or services.