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Effective January 1, 2006, the sales and use tax rate on the sale, resale, or lease of farm machinery and irrigation equipment increases from 3% to 4%. (H.B. 1001)

(07/15/2002)

Effective July 1, 2002, exemptions provided for waste disposal, veterinarian, and ground and air transportation services are repealed. However, as of January 1, 2006, when tangible personal property and/or passengers are transported, this service may only be taxed if the origin and destination are within the same municipality. (H.B. 1001)

(12/15/2000)

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