SUT-170 - Riding Trail Operators, Horse Riding

Providing riding trails is not one of the criteria that will qualify for the agricultural certificate of exemption. Charges for using riding trails or for providing horses to ride are considered fees or charges for an amusement, entertainment, or recreational activity that are subject to sales tax, and the seller must collect sales tax on charges for trail riding or providing horses to ride.

Reference: Tenn. Code Ann. § 67-6-212.

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