CT HB05529

Repeals and replaces Section 12-541 of the general statutes effective July 1, 2010, regarding admissions tax exemptions.

Maintains a 10% tax on admission charges to amusement, entertainment, or recreation venues, with existing exemptions for charges under $1 (or $5 for movies), daily athletic participation charges, and charitable events.

Adds new exemption for interscholastic athletic events held at the stadium facility as defined in section 32-651.

Specifies that the admissions tax is collected from the purchaser by the person charging admission, with collected amounts held in trust for the state of Connecticut.

Modifies movie theater tax rates to 8% effective July 1, 2000, and 6% effective July 1, 2001.