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Last Updated: 12/21/2017

Tickets Sales and Admissions

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Sales and Use Tax

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The privilege of admission to a place of amusement, recreation area, or athletic event is taxable. Taxable admissions include:

  • fairs
  • air shows
  • sporting events
  • concerts
  • theaters
  • amusement parks

The full sales price of tickets are taxable - this includes charges for admission, delivery fees, and service fees.

Sale tax for admission is based on the location of the event, including all applicable local taxes.

Ticket Sellers

A ticket seller is someone who sells admission tickets to an event or place of amusement on behalf of an event organizer. Sellers may include:

  • convenience stores
  • grocery stores
  • online sellers
  • other retailers

Ticket sellers do not purchase tickets for resale. The ticket seller charges the customer for the tickets and may add additional service or delivery charges. The ticket seller is responsible for collecting and remitting sales tax on the total sales price sold to the customer.

Ticket Resellers

A ticket reseller is someone who buys admission tickets, resells those tickets, and is registered to collect sales tax.

Ticket resellers can buy admission tickets exempt for resale by providing their vendor with a completed Form ST3, Certificate of Exemption, if they are buying the tickets from a vendor that is in the business of selling tickets. The ticket reseller must collect and remit state sales tax and all applicable local taxes on the full sales price of the admission ticket.

If the ticket reseller did not purchase tickets exempt for resale, the ticket reseller can either:

  • file a purchaser claim
  • pass on credit for the tax paid on the original ticket price to their customer

If they purchase the ticket from an individual that is not in the business of selling tickets, they cannot use a resale exemption certificate or file a purchaser refund claim. However, they may pass on credit for the tax paid on the original ticket price to their customer.

The ticket reseller must maintain records necessary to document the price and tax paid by the ticket reseller when they purchase a ticket and when they resell a ticket. The credit allowed for sales tax paid can never be more than the tax paid on the original ticket or the amount of tax due on the total ticket sale.