SB 807 - Beginning August 28, 2025, and ending June 30, 2027, 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 musical performances, as well as on sales of concessions sold onsite at such seller's place of business.

This act is identical to HB 1307 (2021) and to a provision in CCS/HCS/SB 226 (2021), and is similar to SB 529 (2021) and HB 1255 (2021).

JOSH NORBERG