PA 10-146—sHB 5529

Finance, Revenue and Bonding Committee

AN ACT CONCERNING AN EXEMPTION FROM THE ADMISSIONS TAX AT RENTSCHLER FIELD

SUMMARY: This act exempts admission charges for interscholastic athletic events held at Rentschler Field from the 10% admissions tax. By law, charges for events benefiting federally tax-exempt organizations, such as schools, are exempt from the tax but, except for those specified in this act, charges for such events held at Rentschler Field are taxable.

EFFECTIVE DATE: July 1, 2010 and applicable to admission charges imposed on or after that date.

OLR Tracking: JSL: KM: VR: DF