HB290 — Taxes, Amusement - As introduced, authorizes collection of state amusement tax regardless of whether sale of ticket to the amusement takes place outside Tennessee or is made by a person with no physical presence in Tennessee; authorizes counties to levy local amusement tax for amusements conducted within the county, regardless of whether sale of ticket takes place outside the county; removes exemption from state amusement tax for whitewater rafting. - Amends TCA Title 67, Chapter 6, Part 2; Title 67, Chapter 6, Part 3 and Title 67, Chapter 6, Part 7.

HB290 — Taxes, Amusement - As introduced, authorizes collection of state amusement tax regardless of whether sale of ticket to the amusement takes place outside Tennessee or is made by a person with no physical presence in Tennessee; authorizes counties to levy local amusement tax for amusements conducted within the county, regardless of whether sale of ticket takes place outside the county; removes exemption from state amusement tax for whitewater rafting. - Amends TCA Title 67, Chapter 6, Part 2; Title 67, Chapter 6, Part 3 and Title 67, Chapter 6, Part 7. · Informed CitizenryThe bill amends Tennessee Code Annotated (TCA) regarding taxation on admission to amusements. It expands state tax collection by applying a tax to sales of tickets or fees for amusement activities…Open in Informed Citizenry