Section 1320-05-01-.117 - ADMISSIONSPlaces of amusement, sports, entertainment, exhibition, display or other recreational events or activities subject to sales and use tax upon charges or admissions shall include, but not be limited to:
(1) Establishments listed or described in Major Group 79 of the Standard Industrial Classification Manual as establishments providing amusement or entertainment.(2) Motion picture theaters, mini adult theaters, or similar establishments displaying motion pictures, whether the exhibition is indoors or outdoors.(3) Establishments listed or described in Major Group 84 of the Standard Industrial Classification Manual including noncommercial museums, art galleries and botanical and zoological gardens.Tenn. Comp. R. & Regs. 1320-05-01-.117
Original rule filed May 18, 1984; effective June 17, 1984.Authority: T.C.A. §§ 67-1-102 and 67-6-402.