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Published on Friday, January 31, 2014

Simplifying the taxation of amusement, recreation, and physical fitness services

Companion bills seeking to simplify when sales tax applies to amusement and recreation services have been introduced in both chambers. HB 2539 was heard this week, and SB 6472 is scheduled to be heard next week.

The bills remove from statute the undefined term “amusement and recreation services” for B&O and sales tax and replace it with a specific list of activities that are subject to the tax. The bill also permanently provides a sales tax exemption for charges for the opportunity to dance.

A number of cities have expressed support for this change requested by the Department of Revenue.

Categories: Budget & finance