H259 - 2023 Appropriations Act. (SL 2023-134)

Overview: Section 42.10 of S.L. 2023-134 prospectively exempts from sales tax goods and services, other than alcoholic beverages, sold by a provider of continuing care to its independent living residents. The exemption does not apply to sales of alcoholic beverages, and a provider of continuing care must pay sales and use tax on the purchase price of an item that is exempt under this provision.

This section became effective for goods and services sold on or after November 1, 2023.