Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.115 - SALES TAX ON AMUSEMENT OR RECREATIONAL ACTIVITY
Universal Citation: TN Comp Rules and Regs 1320-05-01-.115
Current through September 24, 2024
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
Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330, and 67-6-402.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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