§301.7. Sales and use tax exemptions; uniformity of base
Beginning January 1, 2026, no new sales and use tax exemption, exclusion, credit,
or rebate shall be enacted by the legislature unless the exemption, exclusion, credit, or rebate
is applicable to sales and use taxes levied by all taxing authorities.
Acts 2025, No. 215, §1, eff. June 8, 2025.