SB 756

Current law imposes a sales tax on the sale of admissions to amusement,

athletic, entertainment, or recreational events or places except county fairs. Current

law also provides exemptions for the sale of admissions by a gun club that is a

nonprofit organization and by a nonprofit organization to participate in any sports

activity in which more than 50 percent of the participants are 19 years of age or

younger.

This bill provides a sales tax exemption to the sale of admissions to the

Wisconsin State Fair at State Fair Park.

Because this bill relates to an exemption from state or local taxes, it may be

referred to the Joint Survey Committee on Tax Exemptions for a report to be printed

as an appendix to the bill.