Sourcing Admissions, Memberships, and Fees

Generally, sales of tickets for admission to taxable events and sales of taxable memberships to clubs are sourced to the location where the event or facility is located.

Sometimes the tickets or memberships allow use at various locations. For example, a membership to a health club that allows customers to use a number of facilities located in or outside of the state. These sales are sourced to the location where the membership is sold, regardless of where it is first used or primarily used.