SB 1096 - This act authorizes a state and local sales tax exemption for sales of tangible personal property, excluding motor vehicles, trailers, boats, or outboard motors, that is sold a second or additional time at an auction. This act is identical to SCS/SB 245 (2025) and to provisions in HCS/HB 1427 (2024), and is substantially similar to provisions in HCS/HB 149 (2025), HCS/HBs 493 & 635 (2025), and HB 1029 (2025).
JOSH NORBERG