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).