This act specifies the tax will only apply to sales of admission tickets and charges and fees for admission to view sporting events, dance performances, theater performances, orchestra, concerts, and other performing arts productions and amounts paid for admission to racetracks, arcades, theme and amusement parks, water parks, circuses, carnivals, festivals, air shows, museums, marinas, motion picture theaters, go-karts, miniature golf, zip lines, individual stand-alone amusement rides, and other tourist excursions and provides that the exemption is for watching not participating in the event and that the exemption is not for bundled ticket sales.

Religious or charitable organizations, public elementary and secondary schools, not-for-profit organizations, higher education institutions supported by public funds, benevolent scientific and educational associations, and nonprofit summer theater organizations shall not be required to charge sales taxes on these admission tickets and charges.

This act is similar to HB 117 (2015).

DOMENIC SITA