Relating to: a sales and use tax exemption for sales of movie theater projectors. (FE)

SB 812 amends a sales tax exemption to apply to "motion picture projectors" sold to "motion picture theaters" instead of "movie" terminology. It creates a temporary 25-month tax exemption for these purchases, ending 25 months after the law takes effect. The bill directly affects motion picture theaters purchasing new projectors during this limited window. This is a procedural update to existing tax code language, not a substantive policy change.