1. (1)(a) The amount paid for admission is subject to sales and use tax, even though that amount includes the right of the purchaser to participate in some activity.

   1. (b) For example, the sale of a ticket for a ride upon a mechanical device is an admission to a place of amusement.

2. (2)(a) Additional charges for the rental of tangible personal property are subject to sales and use tax as the sale of tangible personal property.

   1. (b) For example:

      1. (i) towel rentals and swimming suit rentals at a swimming pool are subject to sales and use tax;
      2. (ii) locker rental fees at a swimming pool are subject to sales tax if the lockers are tangible personal property.

KEY: charities, tax exemptions, religious activities, sales tax

Date of Last Change: January 1, 2026

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 9-2-1702; 9-2-1703; 10-1-303; 10-1-306; 10-1-307; 10-1-405; 19-6-808; 26-32a-101 through 26-32a-113; 59-1-210; 59-12; 59-12-102; 59-12-103; 59-12-104; 59-12-105; 59-12-106; 59-12-107; 59-12-108; 59-12-118; 59-12-301; 59-12-352; 59-12-353