Provides relative to admissions to places of amusement at camp or retreat facilities. (Item #36)(gov sig) (OR INCREASE GF RV See Note)
Impact
The enactment of SB 20 would directly impact nonprofit camp and retreat facilities by subjecting admissions to sales tax, which could affect their financial viability and operations. Nonprofits often rely on fundraising and fee generation to support their missions, and this added tax burden might lead to higher costs for patrons or reduced funds available for programming. Furthermore, it may shift the landscape of how recreational activities are funded and accessed by the community.
Summary
Senate Bill 20 aims to repeal the sales tax exemption for admissions to camp and retreat facilities operated by nonprofit organizations in Louisiana. The bill proposes that these admissions, which were previously excluded from the state and local sales tax, will now be subject to taxation. This change is significant as it seeks to increase state revenue by broadening the tax base, particularly in the context of recreational activities that are facilitated by nonprofit entities.
Sentiment
Overall, the sentiment surrounding SB 20 appears mixed. Supporters argue that the bill is a necessary measure to enhance state revenue and ensure that all forms of amusement are treated equitably in terms of taxation. However, opponents view it as an unfair burden on nonprofit organizations that provide valuable community services through camps and retreats, contending that these entities should be supported, not taxed.
Contention
The main point of contention arises from the balance between generating state revenue and supporting nonprofit organizations. Advocates for the repeal argue that it levels the playing field among amusement providers, while critics assert that taxing admissions to nonprofit facilities could deter families from participating in valuable recreational activities. This has sparked a broader discussion on the role and support of nonprofit organizations within the state's economic framework and community welfare.
Modifies the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #36)(gov sig) (REF INCREASE GF RV See Note)
Provides relative to sales and use tax exemption for rental or purchase of airplanes or airplane equipment and parts by Louisiana domiciled commuter airlines. (Item #36)(gov sig) (EG INCREASE GF RV See Note)
Provides for the modification of the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #35)(gov sig) (REF SEE FISC NOTE GF RV)
Includes numismatic coins and bullion in the definition of tangible personal property subject to sales and use tax. (Item #36)(gov sig) (EG INCREASE GF RV See Note)
Provides relative to the sales and use tax exemption for antique airplanes held by private collectors and not used for commercial purposes. (Item #36)(gov sig) (EG INCREASE GF RV See Note)