Exempts live presentations from retail sales and use tax.

This bill amends the definition of "retail sale" to exclude live presentations, including lectures, seminars, workshops, or courses, where participants attend either in-person or via the internet or telecommunications equipment that allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time. This exemption applies to live presentations delivered in person to in-person participants. The bill takes effect immediately.

Exempts live presentations from retail sales and use tax.

This bill amends the definition of "retail sale" to exclude live presentations, including lectures, seminars, workshops, or courses, where participants attend either in-person or via the internet or telecommunications equipment that allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time. This exemption applies to live presentations delivered in person to in-person participants. The bill takes effect immediately.