Md. Code Regs. 03.06.01.20

Current through Register Vol. 51, No. 22, November 1, 2024

Section 03.06.01.20 - Games and Amusements

A. Charges made for the privilege of bowling, golfing, swimming, and for playing billiards, pingpong, tennis, squash, badminton, and similar sports are not sales of tangible personal property and are not subject to the tax.

B. Persons who offer these privileges to the public are considered the consumers of all materials and supplies which they purchase to operate the establishments and shall pay the tax to their vendors.

C. Rentals of sporting equipment are subject to the tax.

Md. Code Regs. 03.06.01.20

Regulation .20 effective August 28, 1973; repealed effective July 28, 1978 (5:15 Md. R. 1185)