006.05.212-GR-11. SALES OF TICKETS, DUES, OR FEES:
AR ADC 006.05.212-GR-11Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-11
006.05.212-GR-11. SALES OF TICKETS, DUES, OR FEES:
A. The gross receipts or gross proceeds derived from all sales of tickets or admissions to places of amusement, or to athletic, entertainment or recreational events are subject to the tax. Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities are subject to the tax; except such sales by municipalities are exempt. All admissions or fees paid for the privilege of having access to places of amusement, or to athletic, entertainment or recreational events are subject to tax, regardless of whether the fee charged is called a “membership” and allows access for one or more times, or for a fixed period of time. Tickets or admissions purchased by members for the purpose of having access to special entertainment events, even though these events may be held on a regular basis, are also subject to the tax regardless of who collects the fees for the ticket or admission.
Credits
AUTHORITY: Ark. Code Ann. § 26-52-301(5) and (6)
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-11, AR ADC 006.05.212-GR-11
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