Taxation

Taxation; Revising the timeframe in which certain agricultural lands may be classified as agricultural lands when taken out of production by a state or federal eradication or quarantine program; exempting from ad valorem taxes any portion of property used as a child care facility that has achieved Gold Seal Quality status; providing a credit against oil and gas production taxes under the Home Away From Home Tax Credit beginning on a specified date; exempting the sale of gold, silver, and platinum bullion from the state sales tax; exempting certain clothing from the state sales tax; creating the Rural Community Investment Program within the Department of Commerce; exempting from sales and use tax specified disaster preparedness supplies during a specified timeframe, etc.