Relates to taxpayer relief on cell phone taxes

S 5870 eliminates the state sales tax on wireless phone services, directly reducing costs for consumers who pay for mobile phone plans. It also gives cities, counties, and school districts the option to either impose their own local tax on these services or adopt the state-level exemption. Local governments must formally adopt the exemption through a resolution by March 1, 2026, with the state tax removal taking effect on that date. The bill specifically applies to mobile telecommunications services, excluding other tax exemptions like solar energy or clothing.