SUT-7 - Amusement Tax - Overview

Tennessee imposes amusement tax on certain recreational activities, which include, but are not limited to:

  • Dues and fees to recreations clubs, such as country clubs, golf courses, tennis clubs, swim clubs, riding clubs, and boat clubs
  • 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.)
  • Charges for the privilege of renting tangible personal property (golf carts, bowling shoes, etc.)

Amusement tax does not apply to dues and fees paid to health clubs or other physical fitness facilities. Additionally, amusement tax does not apply to admissions, dues, or fees on air commerce recreational activities (Federal Anti-Head Tax Act).

Reference: Important Notice 19-11. Tenn. Code Ann. §§ 67-6-212 and 67-6- 330(a)(16). Tenn. Comp. R. & Regs. 1320-05-01-.115, 1320-05-01-.116, and 1320-05-01-.122.              

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