Football stadium and exhibition center parking

From the 2024 DOR Tax Exemption Study

82.08.02875 - Football stadium and exhibition center parking Description Charges for parking vehicles at facilities owned by a public stadium authority are exempt from sales and use taxes if the authority levies a local parking tax to help finance construction and operation of the football stadium and adjoining exhibition center. Purpose To avoid charging parking customers both the local parking tax and sales tax. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Government Year Enacted: 1997 Primary Beneficiaries: The Public Stadium Authority and users of the parking facility at Lumen Field/Exhibition Center Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Exped