Staff Analysis of the Legislation
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The current House substitute to this bill (LC 34 4897ERS) reauthorizes for 2016 only, the two-day, back-to-school sales tax holiday and the two-day energy star sales tax holiday. It also provides a state and local sales tax exemption for the sale of admissions to major sporting events. It includes sports championships or events determined by the commissioner of economic development and the state revenue commissioner to generate at least $50 million of revenue to the host locality. |
