SB 288 Creates a state and local sales and use tax exemption for all fees paid to any place of amusement, entertainment, or recreation
Sponsor: Ridgeway
LR Number: 1587S.01I Fiscal Note: 1587-01N.ORG
Committee: Ways and Means and Fiscal Oversight
Last Action: 3/31/2011 - Hearing Conducted S Ways and Means and Fiscal Oversight Committee Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2011

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Current Bill Summary


SB 288 - Under current law, all fees paid for admission or participation for any place of amusement, entertainment or recreation, games or athletic events, including museums, fairs, zoos, and planetariums, owned or operated by a municipality or other political subdivision are exempt from state and local sales and use taxes provided all proceeds derived from such fees do not inure to any private entity. This act removes the requirements that such places be owned or operated by a municipality or other political subdivision and that the proceeds from such fees not inure to private entities.

JASON ZAMKUS