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Admissions and Amusement Devices Industry Guide

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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.  

What’s New

  • We defined “coin-operated” devices. See Coin-Operated Devices.
  • We added information on ticket sales. For details, see Ticket Sellers.
  • Starting July 1, 2019, sales made by a county agricultural society on the fairgrounds during its regularly scheduled county fair are exempt from sales tax. See Sales Exemptions.