Clarifying the definition of "production activity" under the sales and use tax in regard to the generation of electricity; altering the definition of taxable price to include a separately stated charge for a taxable delivery service; making the delivery of electricity or natural gas a taxable service if the sale of the electricity or natural gas is taxable; and clarifying an exemption under the sales and use tax for sales of electricity, steam, or artificial or natural gas for use in residential property.
