Sales and use taxes.

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property and punishes a violation of those laws with a fine of not less than $1,000 and not more than $5,000, imprisonment not exceeding one year in the county jail, or both. This bill would make nonsubstantive changes to those provisions.