taxation; 2024-2025.

SB 1747 establishes a certification program for third-party service providers who assist taxpayers with sourcing tangible personal property for tax purposes, effective by January 1, 2028. Under this new system, the state tax department will set minimum standards, conduct audits, and maintain a public list of certified providers to ensure compliance. The bill also shifts liability for tax errors related to sourcing mistakes from the taxpayer to the certified provider, unless the error stems from incorrect information supplied by the department. Additionally, the legislation amends existing definitions to clarify that sales of specific items, such as insulin, prescription eyeglasses, and certain medical equipment, remain exempt from retail sales tax.