SB 100 would exempt recreational activities from sales tax at a time when the legislature is over their heads in red ink. If this bill gets any further than committee it will be an absolute display of irresponsibility on the part of those who represent us. It seem ludicrous that we must pay sales tax on purchases needed for existance but others can be exempt of tax obligation for having a good time! Could it be that the bill is intended to avoid special interests from reporting real income?