Clarifies that sales by a bona fide religious institution are not business for the purposes of sales; companion to SB 659.

Clarifies that sales by a bona fide religious institution are not business for the purposes of sales; companion to HB 594.

Exempts from sales tax sales to a nonprofit.

Expands sales tax exemptions to purchases up to $3 million by 501(c)(3) nonprofit organizations in a tax year; clarifies the exemption does not apply to purchases of alcohol or tobacco. "Dead" because of timelines.

Exempts most purchases by 501(c)(3) purchases from sales tax; requires nonprofits to obtain a sales tax exemption; clarifies that nonprofits are not required to collect and remit sales tax on the ticket prices of fundraising events where entertainment is provided.

Exempts most nonprofits from sales and use taxes for retail sales and the use, storage, or in-state consumption of certain tangible personal property, digital property, and services used in carrying out their work; exempts indirect sales to a nonprofit of digital property and tangible personal property that is purchased by a contractor for installation in a facility owned or leased by the nonprofit; excludes certain sales from tax exemption, such as utilities, video programming, prepaid meal plans, aviation fuels, and liquor, as well as purchases by nonprofits that are reimbursed by non-exempt entities; limits the annual tax exemption to $31,700,000 per entity; establishes a tax exemption registration process for nonprofits; provides penalties for abuse of an exemption certificate; requires a sales tax exemption number.

Prohibits charges for payments by credit card or debit card beyond the payments made to payment card providers by persons engaged in business in the state.

Eliminates 200 transaction threshold for remote seller sales and use tax collection and remittance; companion to A.5101.

Eliminates 200 transaction threshold for remote seller sales and use tax collection and remittance; companion to S.3604.

Clarifies religious, charitable, or educational purposes for exemption from sales tax.