Current with changes from the 2024 Legislative Session
Section 6-103 - Exemptions
The boxing and wrestling tax does not apply to:
(1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or(2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men's Christian Association.