Modernizing the excise taxes on select services and nicotine products and requiring certain large businesses to make a one-time prepayment of state sales tax collection.

Added a new $0.10 per cigarette tax effective in 2028, with proceeds funding youth tobacco prevention and the general fund.

Added a mechanism for the Department of Revenue to annually adjust the cigarette tax rate based on the consumer price index starting in 2028.

Modified the definition of 'tobacco products' to explicitly exclude drugs, devices, or combination products approved by the FDA for sale as of December 31, 2024.

Renamed the bill from 'Substitute Senate Bill' to 'Engrossed Substitute Senate Bill' and renumbered internal sections (e.g., Sec. 501 became Sec. 601) to accommodate the new tax section.

The bill's title and summary were changed from 'modernizing excise taxes' to 'modifying the application and administration' of certain taxes, indicating a shift from creating new tax bases to adjusting existing ones.

Temporary staffing services are now subject to tax, but with a specific exemption for workers provided to hospitals licensed under specific chapters.

New categories of taxable services were added, including live presentations (lectures, seminars, workshops) and specific digital advertising services like search engine marketing and lead generation.

The definition of taxable advertising services was expanded to include digital services, while explicitly excluding web hosting and domain registration.

Telehealth and telemedicine were added to the list of services excluded from the definition of 'digital automated services,' ensuring they remain exempt from the proposed tax.

The bill was updated to reflect a new reading date of 04/19/25 and was referred to the Senate Ways & Means Committee with a note indicating it was originally sponsored by other senators.