SB 529 - For the 2022 and 2023 calendar years, this act authorizes sellers to deduct and retain one hundred percent of the state portion of sales tax levied on purchases of admission tickets to movies, films, and live concerts, as well as on sales of concessions sold onsite at such seller's place of business. This provision is similar to HB 1307 (2021) and HB 1255 (2021), and to a provision contained in CCS/HCS/SB 226 (2021).
JOSH NORBERG