Local Food Amendments
What changed between versions
Added new definitions for '800 service' and '900 service' to clarify that toll-free and premium-rate call services are taxable telecommunications services.
Added a detailed definition for 'Marketplace facilitator' to specify which online platforms and third-party sellers are responsible for collecting sales tax.
Added specific definitions for various energy types (e.g., 'alternative energy', 'biomass energy', 'geothermal energy') and related facilities to support new tax exemptions.
Modified the definition of 'Tangible personal property' to explicitly include electricity, water, gas, steam, and prewritten computer software.
Modified the definition of 'Bundled transaction' to provide clearer rules on when mixed sales of goods and services are taxed as a single item versus separate items.
Modified the definition of 'Durable medical equipment' to explicitly exclude mobility enhancing equipment, separating the two categories for tax purposes.
Added a definition for 'Vehicle dealer' to clarify who is subject to specific vehicle sales tax rules.
Added a definition for 'Qualifying data center' to establish criteria for tax exemptions related to data center construction and operation.
Added exemptions for purchases and leases of machinery and equipment used in alternative energy electricity production, waste energy production, and fuel production facilities.
Added an exemption for sales of construction materials used to build or expand life science research and development facilities.
Added an exemption for sales of food and food ingredients or prepared food prepared by a 'home cook' in a private residence.
Modified exemptions for schools to clarify that clothing and sports equipment are generally not exempt unless specifically required for participation in school activities.
