Part D eliminates the sales tax exemption for sales of short- term publications. It also limits the exemption on funeral services and repeals the exemption on coin-operated vending machine sales. It also amends the law by creating an exemption for certain legal services provided to low-income clients.

Part E increases the sales tax on lodging from 7% to 10%.

Part F reforms the business equipment tax reimbursement (BETR) program by limiting state reimbursement to 70% of the taxes paid on eligible property reduced by the amount of tax reimbursement received for the property through a tax increment financing agreement.

Part G provides that, for property first placed in service in property tax years beginning after April 1, 2005, property used in, or in support of, the provision of a nonqualified service or a retail sales facility is not eligible for BETR reimbursement.

Part G corrects a numbering problem created by Public Law 2003, chapters 625 and 687, which enacted 2 substantively different provisions with the same paragraph designation. Part G also makes the provisions retroactive to January 3, 2004, the effective date of chapter 687.

Part G also corrects a conflict.