Under current law, the sale of the privilege of admission is generally subject to sales tax unless specifically exempted. This bill provides that the sale of the privilege of admission does not include the amount paid for the right to purchase “preferred” seating if that amount is used entirely to pay scholarship costs; is separately stated from the admission price; and the admission price for a ticket in the preferred area is at least as much as the highest-priced ticket for the closest seat outside of the preferred area.

Effective for sales and purchases made after June 30, 2019.