HB1172

House Bill 1172 creates a state sales and use tax exemption for the purchase of 'mortality composting devices' by commercial livestock or poultry producers. A mortality composting device is defined as a container or receptacle designed for the biological decomposition of organic matter under controlled aerobic conditions. The exemption applies to both new and used devices. It explicitly excludes accessories, repair services, replacement parts, and supplementary composting materials such as water or carbon sources. The act is scheduled to take effect on the first day of the calendar quarter following its enactment.