Tennessee § 67-6-212 - Amusement tax.

§ 67-6-212. Amusement tax.

There is levied a tax at a rate equal to the rate of tax levied on the sale of tangible personal property at retail by § 67-6-202 on the sales price of each sale at retail of the following: Dues or fees to membership sports and recreation clubs, including free or complimentary dues or fees, when such are made in connection with a valuable contribution to any such establishment or organization, which shall have the value equivalent to the charge that would otherwise have been made, including any fees paid for the use of facilities or services rendered at a health spa or club or any similar facility or business; Sales of tickets, fees or other charges made for admission to or voluntary contributions made to places of amusement, sports, entertainment, exhibition, display or other recreational events or activities, including free or complimentary admissions when made in connection with a valuable contribution to any organization or establishment holding or sponsoring such activities which shall have the value equivalent to the charge that would have otherwise been made; Charges made for the privilege of entering or engaging in any kind of recreational activity, when no admission is charged spectators, such as tennis, racquetball or handball courts; and Charges made for the privilege of using tangible personal property for amusement, sports, entertainment or recreational activities such as trampolines, golf carts, bowling shoes, skates or other sports and athletic equipment. Free or complimentary dues or fees which shall have the value equivalent to the charge that would have otherwise been made shall be taxed under this section, unless such free or complimentary dues or fees are provided to persons who attend a public school or public college or university. This section shall not be construed to levy a tax on any sale or transfer of any interest in real property, regardless of whether or not such property is used for amusement or recreational purposes. This section shall not be construed to levy a tax on any sale or transfer of any ownership interest in tangible personal property, regardless of whether or not such property is used for amusement or recreational purposes. The provisions of this section taxing charges for admission shall be construed to include all charges whatsoever made for admission to professional sporting events, including any charge for a seat license, skybox, luxury suite, or any other accommodation for spectators, whether styled as a license, lease, rental or otherwise. The tax imposed by this section shall not apply to the amount of any privilege tax levied pursuant to § 7-3-202. Acts 1984 (Ex. Sess.), ch. 13, §§ 1, 8; 1986, ch. 542, §§ 1, 2; 1990, ch. 1096, § 1; 1991, ch. 174, § 1; 1992, ch. 913, § 5; 1993, ch. 492, §§ 1-3; 1996, ch. 596, § 1; 1999, ch. 423, § 2; 2003, ch. 357, § 29; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 80; 2009, ch. 530, § 61. Compiler's Notes. Acts 2007, ch. 602, § 51 provided that Acts 2003, ch. 357, § 29, as amended by Acts 2004, ch. 959, § 68, as amended by Acts 2005, ch. 311, § 1, is repealed in its entirety, effective June 28, 2007. Cross-References. Amusement tax exemptions, § 67-6-330 . Occupation tax, title 67, ch. 4, part 17. Tax exemption for rental from films, transcriptions and recordings, § 67-6-309 . “Use” includes consumption of services and amusements taxable under chapter, § 67-6-102 . Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 74. Attorney General Opinions. Proceeds derived from admissions to entertainment events sponsored by a charitable firefighters association were subject to amusement tax under T.C.A. § 67-6-212(a) , and were not exempt under T.C.A. § 67-6-330(a)(7) (now § 67-6-330(a)(6) ) as the firefighters union did not “promote, produce and control the entire production or function” within the meaning of the latter statute where the firefighters used an independent contractor to arrange and direct the events, OAG 00-098 (5/23/00). County’s authority to impose ticket surcharge at county agricultural center. OAG 14-43, 2014 Tenn. AG LEXIS 47 (4/7/14).