Removes the requirement that food items be perishable to receive sales tax exemption for food items sold to certain charitable organizations. "Dead" because of timelines.
Allows a seller in a sales transaction to impose a surcharge on credit and debit card transactions, provided it is disclosed to the consumer prior to payment and does not exceed actual costs of providing credit or debit card service.
Restricts payment card networks intercharge fees; caps intercharge fees on charitable contributions to .02% of the charitable contribution via debit card or .03% of the charitable contribution via credit card; establishes penalties.
Permits houses of worship and related faith-based organizations to obtain property tax exemption for undeveloped land for up to five years if they plan to use the land for religious purposes.
Extends the lookback period for certain late applications for property tax exemption; allows the release of taxes levied against certain property when late property tax exemption applications are approved.