Are admission tickets to view movies in a theater that's listed in the National Register of Historic Places subject to Texas sales tax?

Plain-English summary

A taxpayer asked whether admission tickets to view movies in a specific theater are subject to Texas sales tax; the theater is listed in the National Register of Historic Places.

The Comptroller explained that admission tickets to a movie theater are ordinarily taxable amusement services, as defined and taxed under Tex. Tax Code §§ 151.0028 and 151.0101(a)(1). But § 151.3101(2)(B) creates a specific exemption for admission tickets to view movies in a theater listed in the National Register of Historic Places — so tickets sold at this particular historic theater are exempt from sales tax.

What this means for you

Historic theater operators

If your theater is listed in the National Register of Historic Places, movie admission tickets you sell can be exempt from Texas sales tax under § 151.3101(2)(B) — a specific carve-out from the general rule that amusement/admission charges are taxable.

Accountants and tax professionals

Confirm National Register listing status before advising on this exemption — it's a narrow, listing-specific exception to the general taxability of movie theater admissions, not a broad exemption for all historic or independent theaters.

Common questions

Q: Are movie theater admission tickets generally taxable in Texas?
A: Yes — as amusement services under Tex. Tax Code §§ 151.0028 and 151.0101(a)(1).

Q: Is there an exception for historic theaters?
A: Yes. § 151.3101(2)(B) exempts admission tickets to view movies in a theater listed in the National Register of Historic Places.

Q: Does the exemption apply to all admissions at that theater, or just movie tickets?
A: This letter addresses admission tickets to view movies specifically; it doesn't address other types of events or charges the theater might have.

Q: Can I rely on this letter for my own theater's tax treatment?
A: No. This opinion is based on the facts presented, and additional or different facts could change the opinion; it can be relied on only by the taxpayer it was issued to.

Citations and references

Statutes and rules:

• Tex. Tax Code § 151.0028 (definition of amusement services)
• Tex. Tax Code § 151.0101(a)(1) (amusement services as a taxable service)
• Tex. Tax Code § 151.3101(2)(B) (exemption for admission to a theater listed in the National Register of Historic Places)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/200001986L

Original ruling text

January 18, 2000

Dear **:

Thank you for your recent letter concerning the taxability of sales of theater
admission tickets.

The tickets will be for admission to view movies that will be shown in the
THEATER in CITY. The theater is listed in the National Register of Historic
Places. Sales of a ticket for admission to a movie theater are taxable sales of
amusement services as defined and taxed under Texas Tax Code Sections 151.0028
and 151.0101(a)(1). Sales of admission tickets to view movies in this theater
are exempt from sales tax under Texas Tax Code Section 151.3101(2)(B).

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

You may call me toll free at 1-800-531-5441, extension 3-4683, if you have any
questions for need more information. You may write to Tax Policy Division,
Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711-3835.

Sincerely,

Eddie C. Washington
Tax Policy Division