The amount of refunds sought has not been disclosed. But Blake Doerr, senior deputy attorney general for the tax department, countered that the levy began as a casino entertainment tax and was expanded over the years to “sweep in” similar activities at other venues. Doerr dismissed Shafer’s contention that it taxes expression, saying the dancers themselves are not taxed to perform but rather patrons are charged to attend. He described it as a tax on a business transaction with “no intent to stifle the message.” “The Legislature did not look at any industry in an attempt to stop what they were doing,” he said. But some justices questioned the numerous exemptions that have been carved out, such as for NASCAR races, baseball games and outdoor concerts not held on a casino property. Justices Kristina Pickering and Michael Douglas wondered about the “family type” entertainment exemptions and the narrowing effect they had on the application of the law. The court took the arguments under advisement and will rule at a later date. The law itself was debated during the 2013 Legislature, when Assembly Speaker Marilyn Kirkpatrick undertook a failed crusade to revamp it or http://www.kiwibox.com/rileykudc/blog/0/ abolish it in favor of a broad-based admissions tax.
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Tammy Bruce 