Staff Analysis of the Legislation
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This bill seeks to provide a new exemption from state and local sales and use tax for admission charges to a 'local cultural facility'. The facilities include any IRS 501(c)(3) facility that has as its primary mission the advancement of arts and the providing of enriching and educational cultural exhibits and programming. A listing of such facilities includes museums, performing arts centers, botanical gardens, natural history organizations, and zoos and excludes aquariums. The exemption expires on July 1, 2021. |
