Fiscal Note

HB0058 - Sales and Use Tax - Determining the Location of Certain Transactions

State Impact:
Enactment of this bill will not require additional appropriations.

Individual, Business and/or Local Impact:
Enactment of this bill could result in a shift of some sales tax revenue from one locality to another. As a result local government may experience revenue increases or decreases as a result of the shifts. Some businesses or individuals could receive the benefit of being allowed to elect the location of the sale.