SB 973 – Authorizes state and local sales and use tax exemptions for shooting ranges

• Sponsor: Ridgeway
• LR Number: 5193S.02I
• Committee: Governmental Accountability and Fiscal Oversight
• Last Action: 2/23/2010 - Second Read and Referred S Governmental Accountability and Fiscal Oversight Committee
• Journal Page: S397
• Effective Date: August 28, 2010

Current Bill Summary

SB 973 – This act exempts sales of sporting clays, wobble, skeet, and trap targets to shooting ranges and similar places of business used in the ordinary course of business by such shooting range or business. The act also creates a state and local sales and use tax exemption for money received from patrons by a shooting range or similar place of business to be held by such shooting range for redistribution to patrons at the conclusion of a shooting event.

JASON ZAMKUS