Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.
Repeals provisions relating to sale and use taxes with respect to data centers to include both personal property purchased by internet data centers and services performed on said personal property purchased by data centers.
Repeals provisions relating to sale and use taxes with respect to data centers to include both personal property purchased by internet data centers and services performed on said personal property purchased by data centers.
Eliminates provisions of law that require the payment and subsequent refund of the ten cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels.
Extends the authority of the county of Orange to impose an additional rate of sales and compensating use taxes; provides for the use of the tax funds collected.