Making clarifying and technical changes to certain sales and use tax provisions; clarifying certain provisions providing for refund of erroneously collected sales taxes to vendors and purchasers; clarifying certain definitions, modifying the definition of common carrier and updating the definitions of internal revenue code (IRC) and United States code; expanding the clothing sales tax exemption exclusion for perfume, lotions, creams, dyes and other substances applied to skin or hair to substances applied to nails; clarifying the exemptions for occasional sales, materials consumed in industrial production, advertising materials, personal property shipped or transported outside the state, custom computer software, property used in a trade or business, materials consumed in agricultural production, sales to or by nonprofit groups and regionwide public safety radio communication system products and services; clarifying the definitions of machinery and equipment for capital equipment sales tax exemption purposes; including the sales tax exemption for building materials for the Long Lake conservation center under certain refund application provisions; including the sales and use tax credit under the multistate tax compact in a certain provision providing for offset of sales taxes paid in other states and clarifying the offset provision; modifying the service of notice requirement for commissioner of revenue security auction sales; specifying certain alphabetization, reference correction and renumbering instructions to the revisor of statutes; repealing the sales tax exemptions for electricity used for snowmaking and for materials, supplies and equipment used in the construction of biomass electrical generating facilities (ra)