TAXATION – Amends existing law to revise provisions regarding certain sales tax exemptions for occasional sales and small sellers.

Reported Signed by Governor on March 26, 2026 Session Law Chapter 189 Effective: 07/01/2026

Delivered to Governor at 12:58 p.m. on March 26, 2026

Returned Signed by the President; Ordered Transmitted to Governor

Signed by President; returned to House

Received from the House enrolled/signed by Speaker

Reported Enrolled; Signed by Speaker; Transmitted to Senate

Returned from Senate Passed; to JRA for Enrolling

Read third time in full – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – Bjerke(Bjerke)Floor Sponsor - Den HartogTitle apvd - to House

Read second time; filed for Third Reading

Reported out of Committee with Do Pass Recommendation; Filed for second reading

Introduced, read first time; referred to: Local Government & Taxation

Received from the House passed; filed for first reading

Rules Suspended: Ayes 62 Nays 0 Abs/Excd 8, read in full as required – PASSED - 65-0-5AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson(Larsen), Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Redman, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Church, Mickelsen, Raymond, Rubel, WheelerFloor Sponsor - MonksTitle apvd - to Senate

Read second time; Filed for Third Reading

Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

Reported Printed and Referred to Revenue & Taxation

Introduced, read first time, referred to JRA for Printing