SB431Introduced in the Senate
Revises provisions relating to the excise tax on live entertainment. (BDR 32-692)
Introduced by Revenue and Economic Development
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
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.
Where it stands
(No further action taken.)
June 3, 2025
How did lawmakers vote?
SenateStage: Senate Final Passage · May 29, 2025
16
Yes
5
No
0
Absent or Not Voting
21 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Michelee Cruz-Crawford | 1 | Yes |
| Edgar Flores | 2 | Yes |
| Rochelle Nguyen | 3 | Yes |
| Dina Neal | 4 | Yes |
| Carrie Ann Buck | 5 | Yes |
| Nicole Cannizzaro | 6 | Yes |
| Roberta Lange | 7 | Yes |
| Marilyn Dondero Loop | 8 | Yes |
| Melanie Scheible | 9 | Yes |
| Fabian Donate | 10 | Yes |
Bill history
Read first time. Referred to Committee on Revenue and Economic Development. To printer.
From printer. To committee.
Notice of eligibility for exemption.
From committee: Amend, and do pass as amended.
Placed on Second Reading File.
Read second time. Amended. (Amend. No. 366.)
Taken from General File. Re-referred to Committee on Finance. Exemption effective. To printer.
From printer. To engrossment. Engrossed. First reprint. To committee.
From committee: Amend, and do pass as amended.
Placed on General File.
Read third time. Amended. (Amend. No. 851.)
Reprinting dispensed with.
Read third time. Passed, as amended. Title approved, as amended. (Yeas: 16, Nays: 5.) To printer.
From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.
In Assembly.
Read first time. Referred to Committee on Ways and Means. To committee.
From committee: Do pass.
Placed on Second Reading File.
Read second time.
(No further action taken.)
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