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-.120 - ATHLETIC AND INTERSCHOLASTIC SPORTING EVENTS

Universal Citation: TN Comp Rules and Regs 1320-05-01-.120
Current through September 24, 2024

All proceeds from dues, fees, or other charges made for admission to interscholastic sporting events held or sponsored by private or public colleges or universities are subject to tax notwithstanding T.C.A.67-6-330; except proceeds from activity fees charged students. Proceeds from athletic events for participants under eighteen years of age sponsored by civic or not-for profit organizations, other than private or public colleges or universities, are not taxable. If any individual eighteen (18) years of age or older may qualify for participation in the event, the entire gross proceeds of the event shall be taxable

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.