The tax levied under Miss. Code Ann. Section 27-65-22(1) is not due from the following:
1. Admissions charges at a place of amusement operated by religious, charitable or educational organizations or by nonprofit civic clubs or fraternal organizations when one of the following qualifications is met: a. The proceeds may not be used to the benefit of any one or more individuals of the organization and are used solely for religious, charitable or education purposes; or b. The entire proceeds are used to defray the normal operating expenses of the organization. 2. Admissions charges to gospel singing promoted by nonprofit charitable or religious organizations. 3. Admissions charges for high school or grade school athletic games. 4. Admissions charges to ticket sales for baseball games between teams operated under a professional league franchise. 5. Admissions charges to county, state or community fairs and to entertainments held in publicly owned community homes or houses. 6. Admissions charges or ticket sales to garden pilgrimages and to antebellum and historic houses when sponsored by an organized civic or garden club. 7. Admissions charges to golf tournaments held under the Professional Golf Association or the United States Golf Association. a. The tournament must be sponsored by a nonprofit association incorporated under the laws of the State of Mississippi; and b. The proceeds of such tournament may not benefit any individual or group and dividends may not be declared. 8. Admissions charges to any university or community college conference, state, regional or national playoffs or championships. 9. Admissions charges or fees charged by any county or municipally owned and operated swimming pools, golf courses and tennis courts. This exemption does not cover the sales and rentals of tangible personal property. The exemption does cover facilities owned and operated by state supported colleges and universities. 10. Admissions charges for symphony orchestra, opera, vocal or instrumental performances where professional or amateur performers are compensated from the proceeds of the admissions charges and amateur or professional dramatic productions when both of the following conditions are met; a. The event must be sponsored by a local music or charity association or by a children's dramatic association; and b. The association may not declare dividends, receive profits, pay salary or other compensation to any members and may not pay any person for producing the performance. 11. Admissions charges or ticket sales to any hockey games between teams operated under a professional league franchise. 12. Admissions charges or ticket sales to any event sanctioned by the Mississippi Athletic Commission when the event is held within a publicly owned enclosed coliseum or auditorium. 13. Guided tours on any navigable waters of this state, which include providing accommodations, guide services and/or related equipment operated by or under the direction of the person providing the tour, for the purposes of outdoor tourism. 14. Any admissions to events held solely for religious or charitable purposes at livestock facilities, agriculture facilities or other facilities constructed, renovated or expanded with funds from the grant program authorized under Section 18 of Chapter 530, Laws of 1995. 35 Miss. Code. R. 4-03-08-301