Provides a sales tax exemption to any admission charge for a comedy performance

This bill removes sales tax from admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, opera houses, and other venues hosting live comedy acts, as well as cabarets and similar establishments that charge a separate fee for comedic entertainment. The exemption covers both traditional dramatic venues and places that serve food or merchandise alongside comedy performances, provided the admission charge is distinct from food or merchandise sales. The changes will take effect at the start of the next sales tax quarter after the law is enacted, with a minimum 60-day waiting period.