HB 1201 3R - Exempt Admission to Agricultural Fairs

The admission fees to agricultural fairs which include the state fair and county fairs will be subject to the state sales tax effective Jan. 1, 2015 due to recent legislative changes. Previously, revenue for such events had been subject to a gross receipts privilege tax. HB 1201 would exempt agricultural fairs from the sales tax. Civitas believes the conservative position is for government to treat all businesses equally and to not provide taxpayer handouts or special tax treatment to specific, politically-connected industries. Moreover, a sound tax code is one with a broad base and low rates, and such exemptions work against this principle. The Conservative Vote Is No.