The bill amends the General Sales Tax Act of 1933 by updating definitions and legal language related to various terms used within the act. Key definitions include "alcoholic beverage," "computer," "computer software," and "delivered electronically," among others. Notably, the bill clarifies the meaning of "delivery charges," specifying that they do not include charges for direct mail if separately stated on an invoice. Additionally, it revises the definitions of "drug," "durable medical equipment," and "prescription," ensuring that they align with current standards and practices.

Significant changes include the replacement of certain phrases, such as changing "pursuant to" to "in accordance with" in the context of durable medical equipment and mobility enhancing equipment. The bill also updates the term "supplement facts" to "Supplement Facts" and modifies the definition of "tangible personal property" to include prewritten computer software explicitly. The enactment of this bill is contingent upon the passage of House Bill No. 4883, indicating a coordinated legislative effort.

Statutes affected:
House Introduced Bill: 205.51