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DIGEST OF INTRODUCED BILL
Sales taxation of rebates. Provides that in certain retail transactions gross retail income does not include an amount equal to a manufacturer's rebate unless the rebate is made directly available to the purchaser. Applies the exclusion to transactions in which a manufacturer's rebate exceeding $250 is provided in a retail sale of an automobile, a motorcycle, a truck, a trailer, a semitrailer, a tractor, a bus, a school bus, a recreational vehicle, a motorized bicycle, an all terrain vehicle, a watercraft, an aircraft, or an implement of husbandry.