What is Tennessee’s amusement tax?

Under Tennessee law (Tenn. Code Ann. Section 67-6-212), recreational activities are subject to tax at a rate equal to the sales tax rate levied on the sale of tangible personal property.  Examples of taxable activities include, but are not limited to the following:

  • Dues to sports or recreations clubs
  • Health club dues
  • Tickets for admission to places of amusement, sporting, or entertainment events (including seat licenses, skyboxes, and luxury suites
  • Charges for participating in recreational activities when no admission for spectators is charged (tennis, racquetball, etc.), and
  • Charges for the privilege of renting tangible personal property (golf carts, bowling shoes, etc.)
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