Online Sales Tax Amendments
What changed between versions
A new definition was inserted into Section 59-12-102 between subsections (127) and (128), causing all subsequent definitions to be renumbered up by one (from 128-159 to 129-160). Based on the bill's subject matter, this is likely a definition for 'gaming services,' which appears in the taxable transactions list in Section 59-12-103(1)(o).
The textbook exemption in Section 59-12-104(71) was narrowed. The Enrolled version adds two conditions: (1) the exemption no longer applies to bookstores owned by an institution of higher education, and (2) the seller must derive 51% or more of its sales revenue for the previous calendar quarter from sales of textbooks for a higher education course. This prevents general-purpose bookstores from claiming the exemption while preserving it for dedicated academic textbook sellers.
