SB 945 - This act provides that, for the purposes of levying sales tax, the definition of "sale at retail" shall not include the purchase by persons operating hotels, motels, or other transient accommodation establishments of electricity, electrical current, water, and gas, whether natural or artificial, which are used to heat, cool, or provide water or power to the guests' accommodations of such establishments, including sleeping rooms, meeting and banquet rooms, and any other customer space rented by guests, and which are included in the charge made for such accommodations. Any person required to remit sales tax on such purchases prior to August 28, 2022, shall be entitled to a refund on such taxes remitted. This act is identical to a provision in SB 743 (2022), HCS/SS#2/SCS/SB 745 (2022), SS/SCS/SB 756 (2022), SCS/HCS/HB 1734 (2022), HCS/HB 2382 (2022), and SS/HB 2400 (2022). JOSH NORBERG