State and local tax exemption; 2023 NCSL Legislative Summit

Sec. 20. (a) A transaction is exempted from taxation under IC 6-2.5, IC 6-9-12, and IC 6-9-35 if: (1) the transaction is directly related to the 2023 NCSL Legislative Summit of the National Conference of State Legislatures; and (2) the transaction is entered into by the legislative council, the legislative services agency, the National Conference of State Legislatures, or a person that is a sponsor for or a supporter of a function that is part of the published program for that meeting. (b) This section expires December 31, 2023. As added by P.L.165-2021, SEC.35.