H1079 - Various Sales Tax Changes. (SL 2020-6)

Overview: S.L. 2020-6 has three parts consisting of various sales and use tax changes:

• Part I of the act provides relief to auctioneers and estate sale companies in light of recent law changes. The expansion of the sales tax exemption for the purchase of certain animals by qualifying farmers contained in this Part becomes effective July 1, 2020. The remainder of this Part became effective June 5, 2020.
• Part II of the act expands the scope of the sales and use tax exemption for equipment purchased by a large fulfillment facility. This provision becomes effective July 1, 2020, and applies to sales occurring on or after that date.
• Part III of the act makes the following changes with respect to the sales tax on digital property:
• Clarifies that the provision of an "educational service" by certain institutions, regardless of whether all or a portion of the instruction is delivered through an online class, whether live or recorded, is not a taxable event.
• Exempts sales of digital audio works and digital audiovisual works that qualify as an educational expense when purchased by the operator of a homeschool.
• Exempts sales of digital audio works and digital audiovisual works that consist of nontaxable service content when the transfer occurs contemporaneously with the provision of the nontaxable service in real-time.

This Part is effective retroactively to October 1, 2019, and applies to sales occurring on or after that date.