Tenn. Comp. R. & Regs. 1320-05-01-.115 - SALES TAX ON AMUSEMENT OR RECREATIONAL ACTIVITY

The sales and use tax shall also apply to actual or accrued gross receipts from:

(1) Dues and fees to membership sports and recreation clubs;

(2) Admissions to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities;

(3) Charges for engaging in any kind of recreational activity when no admission is charged spectators;

(4) Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activity where the privilege does not otherwise constitute a taxable rental; and

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.115

Original rule filed May 18 1984; effective June 17, 1984. Amendment filed June 1, 1988; effective September 28, 1988. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330, and 67-6-402.