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SCS/SB 944 - This act exempts mandatory and voluntary gratuities provided in conjunction with the receipt of property or services from state and local sales and use tax regardless of whether such property or service is subject to sales tax. Sales of game birds and sales of feed, feed additives, bedding, pesticides, medications, vaccines, and diesel fuel used in producing feed, for such birds are also exempted from state and local sales and use tax. The act contains provisions similar to those contained in Senate Bill 659 (2010). JASON ZAMKUS
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