Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids.

This bill modifies the state sales tax rules to allow for exemptions on purchases of hearing instruments, such as hearing aids. The key provision ensures that while the state sales tax exemption applies, local county or municipal taxes can still be charged unless the local government specifically votes to waive them. This change directly affects individuals buying hearing devices and the local jurisdictions that levy their own sales taxes.