SB 821 - Shields, Charles
Places an excise tax on adult entertainment and pornography
Bill Details
Sponsor
LR Number
3127S.01I
Title
SB 821
House Handler
N/A
Journal Page
N/A
Effective Date
August 28, 2004
Committee
Current Status
Hearing Conducted S Ways & Means Committee
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SB 821 - This act taxes adult entertainment products and services at a rate of 5%. Such products and services include matter containing sexually explicit material, or live performances of sexually explicit conduct. A tax is also imposed for the storage of sexually explicit material. The Department of Revenue shall promulgate rules to enforce the provisions of this act.
JEFF CRAVER