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11 February 2016

Bipartisan Group of Lawmakers Introduce Bill to Exempt Major Sporting Events from State Sales Taxes

In a bid to secure large-scale sporting events like the Super Bowl and the Major League Baseball All-Star Game, a bipartisan group of lawmakers introduced legislation to exempt such events from state sales and use taxes.

House Bill 951, sponsored by Blackshear Republican Chad Nimmer, reads:


Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use taxes, is amended by deleting "or" at the end of paragraph (95), by deleting the period and adding "; or" at the end of paragraph (96), and by adding a new paragraph to read as follows:
"(97)(A) Sales of admissions to major sporting events in this state.
(B) As used in this paragraph, the term 'major sporting event' means the National Football League championship game; any semifinal game or championship game of a national collegiate tournament; a Major League Baseball, Major League Soccer, or National Basketball Association all-star game; or any other major sporting event determined by the commissioner of economic development and the state revenue commissioner to be expected to generate revenue of at least $50 million in the host locality. The revenue projections for purposes of this paragraph shall include, but not be limited to, lodging, meals, vehicle rentals, and admissions to tourist attractions."


House Bill 951 was referred to the Committee on Way and Means, chaired by another of the bill's sponsors -- Jay Powell.

Democrats Stacey Abrams and Calvin Smyre are also listed as co-sponsors of the legislation.