SB 382 - Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act provides that the term "county or municipality" shall include any taxing jurisdiction with the ability to impose a sales tax for emergency services.

This act is identical to SB 1264 (2024) and HB 2503 (2024).

JOSH NORBERG

Statutes affected:
Introduced (0640S.01): 144.757