Navigate Up
Sign In
Last Updated: 10/23/2017

Admissions – Taxation of Room Rentals

Contact Us

Sales and Use Tax

651-296-6181
800-657-3777
8:00 a.m.- 4:30 p.m. Mon.- Fri.

more

Top FAQs

Related Information

About This Page

The following information was published on our website Monday, October 23, 2017:

This information sets forth our position that the charge for the rental of a room located within a recreational area or place of amusement is not taxable when the customer does not have access to the recreational area or place of amusement.

Revenue Notice 17-08 is effectively changing our position on the taxability of the rental of a room that is located within a recreational area or place of amusement. This is most commonly seen when someone rents a banquet room at a golf course.

An update to Revenue Notice 17-07 was also needed to address the taxability of social memberships. The change in position on room rentals impacts the taxability of social memberships at these types of clubs. Social memberships typically do not allow you access to recreational area or place of amusement, therefore, they are no longer taxable.

Along with these revenue notices, we have updated Fact Sheet 123 including a new name – Admissions and Amusement Devices.