SB 1025
Exempts instructional classes from sales tax
Sponsor:
LR Number:
4443S.03T
Committee:
Last Action:
9/14/2016 - Legislature voted to override Governor's veto
Journal Page:
S24
Title:
Calendar Position:
Effective Date:
August 28, 2016
House Handler:

Current Bill Summary

SB 1025 - Under current law, the definition of "sale at retail" for purposes of sales tax law includes charges and fees to or in places of recreation. This act provides that the definition does not include amounts paid for instructional classes.

In addition, current law imposes a four percent tax on the amounts paid to or in places of recreation. This act excludes amounts paid for instructional classes.

This act is similar to SB 706 (2016) and SCS/SB 57 (2015).

DOMENIC SITA

Amendments