§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.