SUT-185 – Remitting Sales Tax on Event Ticket Sales

The sale of tickets for admission to a place of amusement, including festivals, concerts, and other entertainment events, is subject to Tennessee sales tax. Because the tax applies to the ticket sale and not the physical admission to the event, the seller should collect and remit sales tax based on the ticket sale date. The seller should collect and remit the tax to the Department consistent with the seller’s filing frequency. For example:

The seller is a monthly filer for sales and use tax purposes. On January 1^st, the seller begins selling tickets to a concert that will take place in Nashville on August 1^st. The seller should collect and remit to the Department the sales tax on its January sales by February 20^th, February sales by March 20^th, and so on.  

The seller should collect sales tax using the local rate applicable to the event's jurisdiction.

Reference: Tenn. Code Ann. § 67-6-212; SUT-7; SUT-9