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SB 928 - This act provides that in general, sales for resale will not be subject to sales tax provided such subsequent sale is taxed in this or another state, for resale, or exempt from tax. Two exceptions to the general rule are created for charges for admission or seating accommodations at places of amusement, entertainment, or recreation, and for charges for rooms, meals, and drinks. In the case of the two exceptions, operators of such places must collect tax on the gross receipts received by such operators, and subsequent sales will not be subject to tax. JASON ZAMKUS
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