SB 821 – Places an excise tax on adult entertainment and pornography

• Sponsor: Shields
• LR Number: 3127S.01I
• Committee: Ways & Means
• Last Action: 2/24/2004 - Hearing Conducted S Ways & Means Committee
• Effective Date: August 28, 2004

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

Amendments

No Amendments Found.