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Georgia Seeks Ticket Exemption to Secure Super Bowl

  • Feb 11, 2016 | Gail Cole

 What would you be willing to give to host the Super Bowl?

Update 3.3.2016: The House has approved HB 951. It is pending in the Senate.

In the wake of Super Bowl 50, Georgia lawmakers are working to secure Atlanta as host to a future Super Bowl. To that end, they’ve introduced House Bill 951, which seeks to exempt Super Bowl tickets from sales taxes.

The exemption wouldn’t just be for the Super Bowl. House Bill 951 would create a new exemption “for admissions to major sporting events.” The measure defines these as follows:

  • 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
  • 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

Revenue projections would include lodging, meals, vehicle rentals and admissions to tourist attractions.

If enacted as written, the exemption would take effect July 1, 2016 and apply to admissions purchased on or after January 1, 2017. Atlanta is one of four finalists for the 2019 and 2020 Super Bowls (with Miami, New Orleans and Tampa Bay). Locations will be determined in May 2016.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.