Sales and use tax exemptions for preferred athletic facility seating and amenities included with the privilege of admissions repealed, safe harbor shelter and housing grants funding provided, and money appropriated.

This bill repeals previous sales tax exemptions for preferred seating and amenities at athletic facilities, meaning these items will now be subject to sales tax when purchased with event tickets. It also provides funding for safe harbor shelter and housing grants to support homeless assistance programs. The legislation defines various retail sales for tax purposes, including bundled transactions and promotional items, while appropriating money for the housing grants.