SCS SB 68 -- SALES TAX EXEMPTION FOR COLLEGE ATHLETICS

SPONSOR:  Shields (Yates)

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Ways and Means by a vote of 16 to 0.

This substitute authorizes a sales tax exemption for tickets to
college athletic events.  However, tickets to games played on the
campus of a participating conference member institution are not
included in this exemption.

FISCAL NOTE:  No impact on state funds in FY 2006, FY 2007, and
FY 2008.

PROPONENTS:  Supporters say that the bill allows sales tax
exemptions for college games.  Currently, many tickets for
college athletic events are processed through not-for-profit
organizations to avoid paying the sales tax.

Testifying for the bill were Senator Shields; and City of Kansas
City.

OPPONENTS:  There was no opposition voiced to the committee.

Karla Strobel, Legislative Analyst

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:21 pm