Bill > S0116

This bill defines the terms "private investigation services" and "small private investigative agency", and provides a sales tax exemption for the sale of private investigation services by a small private investigative agency to a client. It also authorizes the Department of Revenue to adopt emergency rules for implementing the sales tax exemption amendment, and specifies that the emergency rules may be effective for 6 months and can be renewed during the process of adopting permanent rules. Except for the section authorizing the emergency rules, the bill will take effect on July 1, 2023.