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-.122 - ENTERING OR ENGAGING IN AMUSEMENT OR RECREATIONAL ACTIVITY
Universal Citation: TN Comp Rules and Regs 1320-05-01-.122
Current through September 24, 2024
Fees or charges for the privilege of entering or engaging in tennis, racquetball, handball, skiing, dancing or any other amusement or recreational activity are taxable in addition to membership fees or admissions. Fees or charges for instruction in such activities are not taxable. If recreational activity not essential to or a part of the instruction is also provided, the entire charge shall be subject to tax unless charges for instruction are separately billed.
Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330, and 67-6-402.
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