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.