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SB 437 - Current law exempts from taxation notes and bonds issued by port authorities. This act provides that sales and leases of both real and personal property by or to any port authority involving the issuance of tax exempt bonds shall also be exempt from taxation. This act is identical to HB 1061 (2019) and to a provision contained in HCS/SB 371 (2019) and HCS/SB 468 (2019), and is substantially similar to a provision contained in CCS/SB 368 (2019). JOSHUA NORBERG
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