SALES TAX HOLIDAY

This act adds footwear and disposable diapers for infants or adults that are eligible for the annual August sales tax holiday for certain clothing, computers, and school supplies.

SALES TAX EXEMPTION FOR CERTAIN DUES

This act exempts nonprofit organizations exempt from taxation under Section 501(c)(7) of the Internal Revenue Code of 1986 from sales and use taxes on charges for initiation fees or dues.

This provision is identical to SB 1003 (2018), HB 2501 (2018), SCS/SB 80 (2017), and to a provision contained in SS#2/SCS/SBs 617, 611, & 667 (2018), HCS/SCS/SBs 632 & 675 (2018), SCS/HB 245 (2017), and HCS/SB 332 (2017), and is similar to HB 276 (2017), HB 328 (2017), and HB 833 (2017).

JOSHUA NORBERG