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Can you summarize 34 TXAC 3.298?
STATE AND LOCAL SALES AND USE TAXES > Amusement Services
Short Summary
This document governs amusement services and places that offer amusement services in the state of Texas. It provides definitions for amusement services, which include various forms of entertainment, recreation, sports, and pastimes. The document outlines the taxable and non-taxable activities and services related to amusement services. It specifies that sales tax is due on the sale of an admission to an amusement service if the event or location is within Texas. However, sales tax is not due if the event or location is outside Texas. The document also provides exemptions for nonprofit organizations, educational institutions, government entities, and certain historic places. It further explains the responsibilities of sellers and providers of amusement services, record-keeping requirements, and the collection of taxes. Penalties for non-compliance are not specified in the document.
Whom does it apply to?
Providers and sellers of amusement services, including private clubs and organizations
What does it govern?
Amusement services
What are exemptions?
Nonprofit organizations, educational institutions, government entities, and certain historic places
What are the Penalties?
Penalties for non-compliance are not specified in the document
Jurisdiction
Texas