Under current law, admissions to events sponsored by organizations whose primary purpose is the creation, performance, or appreciation of the arts, provided that proceeds are used solely to provide citizens’ engagement in the arts. Qualifying organizations include 501(c)(3) organizations from which at least five percent of annual revenue comes from voluntary contributions, a municipal board that promotes cultural and arts activities, and state and nonprofit private colleges and universities at which events are at held a facility owned by the educational institution.

This bill extends the exemption to admissions to a performance or event on the premises of a 501(c)(3) organization and meets the following criteria:

• The organization is established to preserve the state’s agricultural heritage and provides education about the state’s rural history;
• The organization’s premises are at least 115 acres;
• The event is sponsored and conducted exclusively by volunteers, employees, or board members of the organization; and
• The event is consistent with the organization’s charitable purposes.

Effective the day following final enactment.