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    <description>Amendments broaden exemption scope by expanding the term governmental authority, adding exemption for services by a Government Entity funded by grants, exempting most goods transport agency services to unregistered persons except specified recipients, inserting annuity based access to roads or bridges as exempt, altering treatment of upfront payments for long term leases of industrial or infrastructure plots provided by predominantly government owned entities, and revising definitions of Governmental Authority and Government Entity to require statutory creation or at least ninety percent government participation.</description>
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