Definitions

Admissions

Admissions and entry fees to places of amusement, recreational areas, or athletic events are taxable unless an exemption applies. This includes areas owned and operated by state, county, and local governments with fees for yearly stickers, short-term passes, guest fees, and league fees.

Examples of places of amusement, recreational areas, and athletic events:

• Amusement parks
• Gymnasiums
• Roller blade parks
• Archery ranges
• Horse riding facilities
• Roller skating rinks
• Bocce ball courts
• Horseshoe courts
• Shooting ranges
• Campgrounds
• Hunting preserves
• Shuffleboard courts
• Community centers with
• Athletic or recreational facilities
• Ice skating rinks
• Skateboard rinks
• Concerts
• Miniature golf courses
• Ski areas
• Curling club rinks
• Parks
• State or county parks
• Dart board games
• Picnic grounds
• Swimming beaches
• Fairgrounds
• Playgrounds
• Trails
• Game farms
• Pools
• Volleyball courts
• Golf courses
• Resorts

Amusement Devices

Any electronic or mechanical machine or device that operates to provide entertainment or amusement.

Examples of amusement devices:

• Bowling alleys
• Jukeboxes
• Lifts on a ski slope
• Pinball machines
• Pool tables
• Shuffleboard tables
• Trapshooting facilities