1. The department of revenue shall issue an annual report on or before January 1, 2019, and every January first thereafter, listing all sales and use * levies that are: (1) Authorized pursuant to state law; (2) Collected by the department of revenue; and (3) Approved by voters at an election. 2. The report required under subsection 1 of this section shall indicate the provision of law authorizing such tax levy.
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