Tenn. Comp. R. & Regs. 1320-05-01-.122

Current through October 22, 2024

Section 1320-05-01-.122 - ENTERING OR ENGAGING IN AMUSEMENT OR RECREATIONAL ACTIVITY

Fees or charges for the privilege of entering or engaging in tennis, racquetball, handball, skiing, dancing or any other amusement or recreational activity are taxable in addition to membership fees or admissions. Fees or charges for instruction in such activities are not taxable. If recreational activity not essential to or a part of the instruction is also provided, the entire charge shall be subject to tax unless charges for instruction are separately billed.

Original rule filed May 18, 1984; effective June 17, 1984. Amendments filed June 28, 2016; effective 9/26/2016.

Authority: T.C.A. §§ 67-1-102, 67-6-212, 67-6-330, and 67-6-402.