Legislative Session number- 81

Bill Name: SF3091

E Recodifying and clarifying the sales and use tax laws ARTICLE 1
RECODIFICATIONRecodifying the statutory provisions governing the sales and use
tax including the provisions imposing the tax and specifying rates, providing
for computation, collection and remittance, specifying exemptions and providing
for exemption certificates, refunds, permits, enforcement, security, the deposit
of revenues and local taxes; removing archaic, obsolete and redundant language
and improving the organization and readability; making conforming amendments to
certain provisions relating to retention and use of state fair ticket sales tax
proceeds by the state agriculture society; specifying certain codification and
internal reference change instructions to the revisor of statutes; repealing the
existing provisions governing the sales and use tax ARTICLE 2 CONFORMING
CHANGESMaking certain conforming amendments to certain statutory provisions
relating to waste management, public water and sewer system, airport, transit
commission, western Lake Superior sanitary district, economic development
authority and city development district property exempt from the property tax
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