Effective Oct 29, 2024#6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34Department of Revenue Administration
(a) Admission charges collected by an operator shall not be taxable if:
(1) The charge is made for admission only; and
(2) The charge does not include any free or discounted meals, rooms, or both.
(b) Free or discounted products, routinely available when an admission charge is not made, shall not make an admission charge taxable.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34