| SB 0821 | Places an excise tax on adult entertainment and pornography |
| Sponsor: | Shields | |||
| LR Number: | 3127S.01I | Fiscal Note: | 3127-01 | |
| Committee: | Ways and Means | |||
| Last Action: | 02/24/04 - Hearing Conducted S Ways & Means Committee | Journal page: | ||
| Title: | ||||
| Effective Date: | August 28, 2004 | |||
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