SB 431: Revises provisions relating to the excise tax on live entertainment. (BDR 32-692)

Summary

AN ACT relating to taxation; imposing the excise tax on admission to live entertainment events through certain resales; requiring certain persons who facilitate resales of admission to live entertainment events to collect the excise tax on such resales; limiting the liability of such persons for failure to collect the tax under certain circumstances; authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise resales of admissions to live entertainment events to collect and remit the tax under certain circumstances; revising the distribution of the proceeds of the tax; making an appropriation; and providing other matters properly relating thereto.

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Jun 3, 2025

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