BILL · 2017–18 SESSION

SB 5205: Martial arts excise taxation

Concerning the excise taxation of martial arts.

Summary

  • Removes martial arts from the definition of retail sales.
  • Martial arts are exempted from sales tax and subject to the service and other business and occupation (B&O) tax rate of 1.5 percent rather than the retailing B&O tax rate of .471 percent.

From the Senate Bill Report (SB 5205), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · passed Senate, stalled in House
  1. IntroducedJan 16, 2017
  2. Out of committeeApr 4, 2017
  3. Passed SenateApr 10, 2017
  4. Passed Housestopped here
  5. Governor
  6. Law
Prime sponsor
Joe Fain (R-47)
Introduced
January 16, 2017 in the Senate
Last action
January 8, 2018
Budget
Has a fiscal note

AN ACT Relating to the excise taxation of martial arts;

Sponsors

Prime sponsor: Joe Fain (R-47)

5 co-sponsors (3 Democrats, 2 Republicans)

Votes

Senate · 3rd Reading & Final Passage

Passed April 10, 2017
Version voted on: SB 5205
47 Yea 0 Nay 0 Absent 2 Excused
PartyYeaNayAbsentExcused
Democrat23002
Republican24000
How each member voted

History

  1. Senate Rules "X" file.
  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. Placed on Rules White Sheet.
  7. By resolution, returned to Senate Rules Committee for third reading.
  8. First reading, referred to Finance (Not Officially read and referred until adoption of Introduction report).
  9. Third reading, passed; yeas, 47; nays, 0; absent, 0; excused, 2.
  10. Rules suspended. Placed on Third Reading.
  11. Placed on second reading by Rules Committee.
  12. Minority; without recommendation.
  13. Minority; do not pass.
  14. WM - Majority; do pass.
  15. Passed to Rules Committee for second reading.
  16. First reading, referred to Ways & Means.

SB 5205 in other sessions

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

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