Bill > SB6113

This bill makes various technical corrections and clarifications to tax laws administered by the Department of Revenue, aiming for administrative efficiencies without significantly impacting state or local tax revenue. Key provisions include updating definitions and taxability of digital goods and services, clarifying rules for marketplace facilitators and remote sellers, adjusting the workforce education investment surcharge for advanced computing businesses, and modifying the financial institution tax. It also amends definitions related to sales and use tax, revises rules for the sale of new replacement vehicle tires, and makes technical adjustments to various tax codes, including those concerning motor vehicles, recreational vessels, and estate taxes. Additionally, the bill introduces a penalty waiver program for certain sales tax liabilities incurred during a transition period related to new taxes, and it updates age restrictions for the sale of tobacco and vapor products. Some sections were vetoed by the governor, specifically those related to noncommercial aircraft taxes and a new tax penalty waiver program, due to technical conflicts or funding concerns.