Relating to taxationARTICLE 1 � INCOME, FRANCHISE AND OCCUPATION TAXESModifying the definition of foreign operating corporation for income +and franchise tax purposes; providing an income tax subtraction for +certain active military service income; modifying the net income apportionment +formulas for corporations and financial institutions for franchise tax purposes +and specifying the net income apportionment formula for occupation tax +purposes ARTICLE 2 � SALES TAXESProhibiting commissioner of administration, state agency or +legislative goods or services procurement contracts with foreign vendors failing to +register to collect sales and use taxes on sales in the state, exemptions, +requiring vendor submission of certification of registration to the agency or +legislature; providing for the collection of sales taxes on motor vehicle leases; +excluding transportation, transmission or distribution of petroleum, liquefied +or natural gas, water or steam through pipes, lines, tanks or mains from the +definition of industrial production and machinery or equipment used for the transportation or distribution from the definition of capital +equipment for sales tax exemption purposes; imposing wholesale and floor stocks +taxes on cigarettes ARTICLE 3 � MISCELLANEOUS Requiring and providing for use of positive unrestricted budgetary +general fund balances to increase the school district aids and credits payment +schedule and to eliminate the property tax revenue recognition shift, specifying +certain duties of the commissioners of finance and education; modifying the +residential homestead market value credit for certain mixed property; increasing +the amount of tax incentives for biotechnology and health sciences industry +zones; requiring the commissioner of finance to transfer a certain amount of+ money from the general fund budget reserve account to the cash flow reserve+ account (ra)