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SB 378 - This act creates several exemptions to the tax on titling of motor vehicles, trailers, boats, and outboard motors. Sales to not-for-profit organizations for use in their civic or charitable functions, sales to public and not-for-profit private educational institutions, and transfers between certain business entities, shareholders, and partners are exempt from the tax. This act is similar to HB 869 (2015) and to provisions in SCS/HCS/HB 299 (2015). MIKE HAMMANN
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