House Concurrent Resolution No. by Representative Beaullieu proposes the adoption of Joint Rule No. 23, which establishes guidelines for legislative instruments related to sales and use tax exemptions, exclusions, credits, or rebates that are enacted on or after January 1, 2026. The resolution mandates that any such instruments must result in a uniform sales and use tax base at both the state and local levels. It stipulates that no motion to pass these legislative instruments can be considered unless a report from the Legislative Fiscal Officer is submitted, indicating whether the proposed changes would lead to nonuniform tax bases. This report must be made available to all members before any motion can proceed.

Additionally, the resolution allows for the possibility of waiving this rule. Either house of the legislature can choose to waive the requirements of Joint Rule No. 23 with a two-thirds favorable vote from the members present and voting, prior to considering any motion that would enact, amend, or repeal a sales and use tax exemption, exclusion, credit, or rebate. This provision ensures that while the rule aims to maintain uniformity in tax bases, there is flexibility for legislative action when necessary.