Bill > HB2104

This bill makes the following key changes: 1. Clarifies that the successful bidder for an abandoned vehicle sold at a public auction conducted by a registered tow truck operator must pay the use tax on the vehicle to the tow truck operator, who is responsible for transmitting the tax to the state. No other sales or use tax is owed by the tow truck operator for these vehicle sales. 2. Extends the expiration date of the provisions related to the sales tax treatment of access to certain recreational and fitness activities from January 1, 2030 to January 1, 2032. 3. Establishes a new expiration date of June 30, 2032 for the entire bill. The purpose of these changes is to provide clarity on the sales tax obligations for registered tow truck operators selling abandoned vehicles at public auction, and to continue the existing tax treatment of certain recreational activities for an additional two years.