HB 235 allows for the establishment of a convention area up to four square miles. The state may levy a sales tax in the convention area, in lieu of the regular state sale tax, to be used to improve the infrastructure of the convention area. Any tourist attraction located in or adjacent to a convention area, would be exempt from all state and local sales tax during construction of the attraction. The sales tax exemption would apply until the attraction was open to the public or 2017, whichever occurs first.