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Senate approves phased sales-tax exemption for Lagoon after heated debate
Summary
The Senate adopted a first substitute to House Bill 110 to phase in a sales-tax exemption for destination amusement parks (sponsor cited capital reinvestment and youth jobs; opponents called it corporate welfare). The substitute passed on a roll call, 16–9 with 4 absent.
The Senate on Feb. 27 took up first substitute House Bill 110, which would provide a narrowly tailored sales-tax exemption for destination amusement parks and phase in the fiscal impact over two years.
Sponsor remarks stressed parity with exemptions already provided to ski resorts, the high capital-reinvestment needs of the amusement-park operator Lagoon, and the park’s role as a major youth employer. Senator Taylor described Lagoon as "a…
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