Relating to the location where certain sales are consummated for the purpose of municipal sales and use taxes.

SB 2836 preserves the location where certain retail sales are considered "consummated" for municipal sales tax purposes, specifically for retailers with pre-2019 economic development agreements with municipalities. It ensures that if a retailer had a designated "place of business" under such an agreement (entered before August 31, 2019), that location remains the sales location for tax purposes throughout the agreement's term, even if laws changed afterward. The bill directly affects retailers and municipalities that entered these agreements before the specified date. It does not change tax rates or create new requirements, but clarifies that sales under existing agreements will continue to be taxed at the location defined under the original agreement. The comptroller must issue implementing rules by October 1, 2025.