LD68

An Act to Amend the State Tax Laws

Complete·6/9/25

An Act to Amend the State Tax Laws modifies sales tax exemptions, notarization requirements, and tax calculations for partnerships.

An Act to Amend the State Tax Laws modifies sales tax exemptions, notarization requirements, and tax calculations for partnerships. It expands the exemption for watercraft sold to nonresidents, clarifying that the exemption does not apply to rentals. It also updates the notarization requirements for certain documents, including those related to the property tax deferral program. Additionally, it revises the definition of "reviewed year" in partnership tax laws to include years subject to federal adjustments from audits or administrative requests.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

18 Yea

DDDDDDDDDDDDDDDDDD

14 Nay

RRRRRDRRRRRRRR

3 Absent

RDR

Calendar

Mar 11, 2025

1:00 PM

Hearing

Feb 26, 2025

1:00 PM

Hearing

History

Jun 9, 2025

House

PASSED TO BE ENACTED.

Jun 9, 2025

House

Sent for concurrence. ORDERED SENT FORTHWITH.

Jun 9, 2025

Senate

PASSED TO BE ENACTED, in concurrence.