BILL · 2011–12 SESSION

HB 1452: Amateur sports/taxation

Concerning the taxation of amusement and recreation services involving amateur sports.

Summary

  • Includes charges to consumers for league fees and entry fees to participate in amusement and recreation services as a retail sale for state excise tax purposes.
  • Exempts from excise taxation league and entry fees for competitive team sport activities or leagues received by a nonprofit organization or governmental entity.

From the House Bill Analysis 2011 (HB 1452), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 21, 2011
  2. Out of committeestopped here
  3. Passed House
  4. Passed Senate
  5. Governor
  6. Law
Prime sponsor
Kathy Haigh (D-35)
Introduced
January 21, 2011 in the House
Last action
April 11, 2012
Companion bill
SB 5422
Budget
Has a fiscal note

AN ACT Relating to the taxation of amusement and recreation services involving amateur sports;

Sponsors

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status.
  2. By resolution, reintroduced and retained in present status.
  3. By resolution, reintroduced and retained in present status.
  4. By resolution, reintroduced and retained in present status.
  5. By resolution, reintroduced and retained in present status.
  6. First reading, referred to Ways & Means.

HB 1452 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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