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2016 First Extraordinary Session
SENATE BILL NO. 22
BY SENATOR MORRELL
TAX EXEMPTIONS. Modifies the sales and use tax exemption for domed stadium
facilities, baseball facilities, and other publicly owned facilities. (Item #36)(gov sig)
1 AN ACT
2 To amend and reenact R.S. 39:467 and 468, and to enact R.S. 39:470 and 470.1, relative to
3 sales and use tax exemptions for publicly owned facilities; to limit the application
4 of the exemptions; to allocate a portion of the tax to Louisiana School of Math,
5 Science, and the Arts and the New Orleans Center for Creative Arts; and to provide
6 for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 39:467 and 468 are hereby amended and reenacted and R.S. 39:470
9 and 470.1 are hereby enacted to read as follows:
10 §467. Tax exemption, domed stadium facilities; baseball facilities
11 A.(1)(a) Any event, activity, or enterprise, or the right of admission thereto,
12 Events, activities, or enterprises conducted in any domed stadium facility owned
13 and operated by or for the state, or any of its agencies, boards, or commissions,
14 which facility has a seating capacity of at least seventy thousand and is located
15 within a body politic and corporate and political subdivision of the state composed
16 of more than one parish, or any sale, service, or other transaction occurring in such
17 facility or on the publicly owned property on which the facility is located, including
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1 without limitation the sale of admission tickets to events, activities, or enterprises,
2 wherever sold; parking; and tours of the facility; the sale shall be exempt from all
3 present and future sales and use and amusement taxes levied by the state or by any
4 local taxing authority, including but not limited to the sales, use, amusement, or any
5 other tax. as follows:
6 (i) Admission tickets to athletic contests or any large scale bid-upon
7 events, wherever sold.
8 (ii) Any sale, service, or other transaction, including the sale of parking,
9 occurring in such facility in connection with athletic contests or any large scale
10 bid-upon events.
11 (iii) Sales of goods from a team merchandise store at the facility.
12 (iv) Fifty percent of the cost price of admission tickets to events,
13 activities, or enterprises other than tickets to athletic contests or any large scale
14 bid-upon events, wherever sold.
15 (b) Any event, activity, or enterprise, or the right of admission thereto,
16 Events, activities, or enterprises conducted on any property which contains a
17 domed arena facility and adjacent and connected facilities which is under the
18 jurisdiction of any political subdivision or any commission of such political
19 subdivision if the domed arena facility on such property has a seating capacity of at
20 least twelve thousand five hundred and is located within a parish with a population
21 of more than one hundred eighty-five thousand and less than two hundred fifty
22 thousand according to the most recent federal decennial census, or any sale, service,
23 rental, or other transaction occurring in any such facilities or on the publicly owned
24 property on which the facilities are located, including without limitation the sale of
25 food, drink, merchandise, services of any kind, admission tickets to events, activities,
26 or enterprises, wherever sold; parking, including any parking on property under the
27 jurisdiction of such commission for an event or activity; and tours of the facilities;
28 the sale shall be exempt from all present and future sales and use and amusement
29 taxes levied by the state of Louisiana, including but not limited to the sales, use,
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1 amusement, or any other tax. as follows:
2 (i) Admission tickets to athletic contests or any large scale bid-upon
3 events, wherever sold.
4 (ii) Any sale, service, or other transaction occurring in such facility,
5 including the sale of parking on adjacent property under the same jurisdiction,
6 in connection with athletic contests or any large scale bid-upon events.
7 (iii) Sales of goods from a team merchandise store at the facility.
8 (iv) Fifty percent of the cost price of admission tickets to events,
9 activities, or enterprises other than tickets to athletic contests, wherever sold.
10 (2) Any event, activity, or enterprise, or the right of admission thereto,
11 Events, activities, or enterprises conducted in any open baseball site owned and
12 operated by and for the state, or any of its agencies, boards, or commissions, which
13 site has a seating capacity of at least ten thousand, has a professional sports franchise
14 that participates in Class Triple A professional baseball and is located within a body
15 politic and corporate and political subdivision of the state composed of more than
16 one parish, or any sale, service, or other transaction occurring in such facility or on
17 the publicly owned property on which the site is located, including without limitation
18 the sale of admission tickets to events, activities, or enterprises, wherever sold,
19 parking, and; tours of the site; the sale shall be exempt from all present and future
20 sales and use and amusement taxes levied by the state or by any local taxing
21 authority, including but not limited to the sales, use, amusement, or any other tax. as
22 follows:
23 (i) Admission tickets to athletic contests, wherever sold.
24 (ii) Any sale, service, or other transaction, including the sale of parking,
25 occurring in such facility in connection with athletic contests.
26 (iii) Sales of goods from a team merchandise store at the facility.
27 (iv) Fifty percent of the cost price of admission tickets to events,
28 activities, or enterprises other than tickets to athletic contests, wherever sold.
29 (3) The exemptions provided in this Section shall apply to any event,
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1 activity, or enterprise held in conjunction with athletic contests held in or
2 adjacent to the facility to which the exemptions apply.
3 B. This Except as provided in R.S. 39:470.1 or other applicable laws, this
4 exemption shall not extend to any sale of goods, or other tangible personal property,
5 at a trade show or other event at which the sale of such goods or property is the
6 primary purpose of the show or event or services not specifically provided in
7 Subsection A of this Section.
8 §468. Tax exemption, publicly-owned facility
9 A.(1)(a) Any event, activity, or enterprise, or the right of admission thereto,
10 Events, activities, or enterprises conducted in any publicly-owned facility owned
11 and operated by or for the state, or any of its agencies, boards, or commissions, or
12 by any political subdivision, or any sale, service, or other transaction occurring in
13 such facility or on the publicly-owned property on which the facility is located, the
14 sale of admission tickets to events, activities, or enterprises, wherever sold; parking;
15 and tours of the facility; the sale shall be exempt from all present and future sales
16 and use and amusement taxes levied by the state, including but not limited to the
17 sales, use, amusement, or any other tax; provided however, that such as follows:
18 (i) Admission tickets to athletic contests, wherever sold.
19 (ii) Any sale, service, or other transaction occurring in such facility in
20 connection with officially sanctioned events affiliated with any athletic contests
21 held at the venues in R.S. 39:467.
22 (iii) Sales of goods from a team merchandise store at the facility.
23 (iv) Fifty percent of the cost price of admission tickets to events,
24 activities, or enterprises other than tickets to athletic contests, wherever sold.
25 (b) This exemption shall not apply unless the local taxing authority first
26 exempts from any tax levied by that authority such rights of admission to events,
27 activities, and enterprises, sales, services, or other transaction occurring within all
28 publicly-owned facilities within the jurisdiction of said local taxing authority.
29 (2) The exemptions provided in this Section shall apply to any event,
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1 activity or enterprise held in conjunction with athletic contests held in or
2 adjacent to the facility to which the exemptions apply.
3 B. However, this Except as provided in R.S. 39:470.1 or other applicable
4 laws, this exemption shall not extend to:
5 (1) any Any sale of goods, or other tangible personal property, at a trade
6 show or other event at which the sale of such goods or property is the primary
7 purpose of the show or event or services not specifically provided in Subsection
8 A of this Section.
9 (2) Any facility that is subject to the exemption provided for in R.S.
10 39:467.
11 * * *
12 §470. Dedication of state sales and use tax from sales at domed stadium
13 facilities
14 The avails of the state sales and use taxes imposed pursuant to R.S.
15 47:321 attributable to sales in domed stadium facilities with a seating capacity
16 of at least seventy thousand and the publicly owned property on which these
17 facilities are located shall first be credited to the Bond Security and Redemption
18 Fund, and after a sufficient amount is allocated from that fund to pay all of the
19 obligations secured by the full faith and credit of the state which become due
20 and payable within any fiscal year, thirty percent of these avails shall be
21 allocated to the Louisiana School of Math, Science, and the Arts and the New
22 Orleans Center for Creative Arts, pursuant to legislative appropriation. This
23 allocation shall not include the sales and use tax applicable to sales at trade
24 shows or other events at which the sale of such goods or property is the primary
25 purpose of the show or event.
26 §470.1. Legislative intent
27 The provisions of R.S. 39:367 through 369, shall not be interpreted as
28 either imposing or rendering the following activities subject to the imposition
29 of sales, use, amusement or other taxes levied by the state or by any local taxing
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1 authority:
2 (a) Sales of admission tickets and parking for intercollegiate athletic
3 events sponsored or promoted by Louisiana-based colleges or universities,
4 including any conferences, leagues and associations in which they participate,
5 and nonprofit corporations affiliated with such colleges or universities.
6 (b) Sales of admission tickets and parking for high school athletic events
7 sponsored or promoted by Louisiana high schools, including any conferences,
8 leagues and associations in which they participate.
9 (c) Sales of admission tickets and parking for youth sports events
10 sponsored or promoted by Louisiana-based youth sports leagues and
11 associations.
12 (d) Sales of admission tickets and parking for events sponsored by
13 Louisiana-based civic, educational, historical, charitable, fraternal, or religious
14 organizations that are nonprofit organizations to the extent provided by
15 applicable laws.
16 Section 2. The provisions of this Act shall be applicable to all taxable periods
17 beginning on or after April 1, 2016.
18 Section 3. This Act shall become effective upon signature by the governor or, if not
19 signed by the governor, upon expiration of the time for bills to become law without signature
20 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
21 vetoed by the governor and subsequently approved by the legislature, this Act shall become
22 effective on the day following such approval.
The original instrument was prepared by Leonore F. Heavey. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by McHenry Lee.
DIGEST
SB 22 Reengrossed 2016 First Extraordinary Session Morrell
Present law provides an exemption from state and local sales and use tax for sales at domed
stadium facilities, baseball facilities, and the publicly owned property on which these
facilities are located. The only taxable sales are sales at trade shows at which the sale of such
goods is the primary purpose of the show.
Proposed law removes the exemptions from sales and use taxes at such events, except as
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follows:
(1)Admission tickets to athletic contests or any large scale bid-upon event, wherever
sold.
(2)Any sale, service, or other transaction, including the sale of parking, occurring in
such facility in connection with athletic contests or any large scale bid-upon events.
(3)Sales of goods from a team merchandise store at the facility.
(4)50% of the cost price of admission tickets to events, activities, or enterprises other
than tickets to athletic contests or any large scale bid-upon events, wherever sold.
Proposed law provides that these exemptions will apply to any event, activity, or enterprise
held in conjunction with an athletic contest held in or adjacent to the facility to which the
exemptions apply.
Present law provides an exemption from state sales tax for sales at other publicly owned
facilities if the local jurisdiction in which the facility is located also exempts these sales. The
only taxable sales are sales at trade shows at which the sale of such goods is the primary
purpose of the show.
Proposed law removes the exemptions from state sales tax for sales at these facilities, except
as follows:
(1)Admission tickets to athletic contests or any large scale bid-upon events, wherever
sold.
(2)Any sale, service, or other transaction occurring in such facility, including the sale
of parking on adjacent property under the same jurisdiction, in connection with
athletic contests or any large scale bid-upon events.
(3)Sales of goods from a team merchandise store at the facility.
(4)50% of the cost price of admission tickets to events, activities, or enterprises other
than tickets to athletic contests, wherever sold.
Proposed law provides that these exemptions will apply to any event, activity, or enterprise
held in conjunction with an athletic contest held in or adjacent to the facility to which the
exemptions apply.
Proposed law allocates 30% of one cent of the state tax revenue derived from the newly
taxable sales to the Louisiana School of Math, Science, and the Arts and the New Orleans
Center for Creative Arts, pursuant to legislative appropriation.
Proposed law provides legislative intent that the following activities will not be subject to
the imposition of sales, use, amusement, or other taxes levied by the state or any local taxing
authority:
(1)Sales of admission tickets and parking for intercollegiate athletic events sponsored
or promoted by La.-based colleges or universities and nonprofit corporations
affiliated with them.
(2)Sales of admission tickets and parking for high school athletic events sponsored or
promoted by La. high schools.
(3)Sales of admission tickets and parking for youth sport events sponsored or promoted
by La. based youth sports leagues and associations.
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(4)Sales of admission tickets and parking for events sponsored by La.-based civic,
educational, historical, charitable, fraternal, or religious organizations that are
nonprofit organizations.
Applicable to taxable periods beginning on or after April 1, 2016.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 39:467 and 468; adds R.S. 39:470 and 470.1)
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill
(1)Makes technical changes.
(2)Changes the exemptions from state and local sales and use tax at certain
facilities.
(3)Applies exemptions to any event held in conjunction with certain events or
adjacent to the facility to which exemptions apply.
(4) Provides legislative intent for exemptions for certain La. college, high
school, and nonprofit events.
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