All proceeds from dues, fees, or other charges made for admission to interscholastic sporting events held or sponsored by private or public colleges or universities are subject to tax notwithstanding T.C.A. § 67-6-330; except proceeds from activity fees charged students. Proceeds from athletic events for participants under eighteen years of age sponsored by civic or not-for profit organizations, other than private or public colleges or universities, are not taxable. If any individual eighteen (18) years of age or older may qualify for participation in the event, the entire gross proceeds of the event shall be taxable

Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330, and 67-6-402. Administrative History: Original rule filed May 18, 1984; effective June 17, 1984. Amendment filed June 1, 1988; effective September 28, 1988. Amendment filed June 28, 2000; effective September 11, 2000.