House Bill 1079 Summary

• Exempts livestock from sales tax and allows auctioneers licensed to sell livestock at auction to compromise tax liability for uncollected sales taxes if registered as a retailer by July 1, 2020, for reporting periods ending before that date.

• Provides a grace period from February 1, 2020, to October 1, 2020, for auctioneers and estate sale companies selling tangible personal property on behalf of owners or estates at their homes or farms, and for those selling business equipment and fixtures at business locations.

• Expands the large fulfillment facility sales tax exemption to include purchases by contractors and subcontractors performing work for the facility, and allows refunds for qualifying purchases made April 1, 2020, through June 30, 2020.

• Clarifies definitions of digital property including digital audio works, digital audiovisual works, and digital books, and exempts certain digital educational content from sales tax when provided to home school operators or when delivered contemporaneously with nontaxable services.

• Establishes a grace period from October 1, 2019, through July 31, 2020, for providers of continuing education and professional development digital content to avoid sales tax assessment.