AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certain digital products electronically transferred to a purchaser; prohibiting the issuance and use of certain transferable tax credits if money is transferred or allocated from the Account to Stabilize the Operation of the State Government; stating the intent of the Legislature to review the transferable tax credits which the State is authorized to issue under certain circumstance; providing penalties; and providing other matters properly relating thereto.