|
TIP # 99A01-24 DATE ISSUED: 07/06/99 New Sales Tax Exemption for Certain Skybox Effective June 4, 1999, a charge imposed by a nonprofit sponsoring organization that is qualified under s. 501(c)(3) of the Internal Revenue Code (I.R.C.) for the rental, lease, sublease, or license of a skybox, luxury box, or other box seats for use during a high school or college football game is exempt. Furthermore, tax is not due on any charge made before June 4, 1999, by a s. 501(c)(3), I.R.C., nonprofit sponsoring organization for the rental, lease, sublease, or license of a skybox, luxury box, or other box seats for use during a high school or college football game when the tax was not actually paid or collected by the nonprofit sponsoring organization. References: |