The gross receipts or gross proceeds derived by municipalities and counties of this state from the following are exempt from the excise tax levied by this chapter:
(1) Sale of tickets or admissions to places of amusement or to athletic, entertainment, or recreational events;
(2) Fees for the privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities; and
(3) (A) Free or complimentary passes, tickets, dues, or fees for access to or the use of amusement, athletic, entertainment, or recreational facilities.
(B) Free or complimentary passes, tickets, dues, or fees described in subdivision (3)(A) of this section are declared to have a value equivalent to the sale price of passes, tickets, dues, or fees of like kind.
Section: Previous 26-52-404 26-52-405 26-52-406 26-52-407 26-52-408 26-52-409 26-52-410 26-52-411 26-52-412 26-52-413 26-52-414 26-52-415 26-52-416 26-52-417 26-52-418 NextLast modified: November 15, 2016