SB 584 - Currently, there is a sales tax on places of amusement, entertainment and recreation, and games and athletic events. This act specify that such tax shall only apply to places of dance, theater, orchestra and other performing arts productions, commercial sports, spectator sports, gambling, racetracks, arcades, theme and amusement parks, water parks, circuses, carnivals, festivals, air shows, museums, marinas, motion picture theaters, and other commercial attractions. This act specifies that certain not-for-profit entities exempt from sales and use taxes will not be required to charges sales tax for admission to their places of amusement, entertainment, recreation, games, or athletic events. This provision is similar to HB 1179 (2014)

This act creates a sales and use tax exemption for used manufactured homes. This provision is substantially similar to SB 860 (2014) and HB 1765 (2014).


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