Admissions and Amusement Devices Industry Guide
This information describes the sales and use tax topics related to the admissions and amusement devices industry. Use the links in the Guide Menu to see information about that topic.
Starting July 1, 2021, sales of the right to purchase the privilege of admission to collegiate athletic events in a preferred viewing location for the season, is exempt from sales tax when all the following apply:
- The amount of the right to purchase is used entirely to support student scholarships, wellness, and academic costs
- The amount of the right to purchase is separately stated from the admission price
- The admission price is equal to or greater than the highest priced general admission ticket for the closest seat not in the preferred viewing location
Note: the charge for admission is still taxable.
See Sales Exemptions.