Gross receipts derived from an admission charge to an entertainment activity are subject to the general State and applicable local and transit rates of sales and use tax.
Gross receipts derived from an admission charge to an entertainment activity and the sales and use tax thereon are to be reported to the Department on Form E-500, Sales and Use Tax Return, or through the Department's online filing and payment system.
Technical Publications for Admission Charges
- Sales and Use Tax Bulletins - See Admission Charges to an Entertainment Activity Bulletin
- Important Notice: Spectators Subject to Sales and Use Tax for Admission Charges to Entertainment Activities (09-10-18)
- Important Notice: Recent Changes for Admission Charges to Entertainment Activities (6-25-14)
- Directive SD-13-4: Admission Charges (12-18-13)