Tenn. Comp. R. & Regs. 1320-05-01-.117 - ADMISSIONS
Places of amusement, sports, entertainment, exhibition, display or other recreational events or activities subject to sales and use tax upon charges or admissions shall include, but not be limited to:
(1) Establishments listed or described in
Major Group 79 of the Standard Industrial Classification Manual as
establishments providing amusement or entertainment.
(2) Motion picture theaters, mini adult
theaters, or similar establishments displaying motion pictures, whether the
exhibition is indoors or outdoors.
(3) Establishments listed or described in
Major Group 84 of the Standard Industrial Classification Manual including
noncommercial museums, art galleries and botanical and zoological
gardens.
Notes
Authority: T.C.A. ยงยง 67-1-102 and 67-6-402.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.