Ezel / Tax Rulings / TX
TX 8408L0585D11 Sales and/or Use Tax (State,Local,MTA) 1984-08-31

Did Texas tax tennis admissions, court fees, and green fees beginning October 2, 1984?

Short answer: Yes. State and local sales taxes applied beginning October 2, except to events sponsored by nonprofit or charitable groups or under governmental sponsorship. Providers needed sales-tax permits and could report the new tax with their other sales taxes.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is general Texas Comptroller guidance published on STAR, not a taxpayer-specific private letter ruling. The source header prints 'August 31, 2984'; official STAR metadata dates the record to 1984. It does not carry reliance protection under Rules 3.1 and 3.10 and may not reflect current law. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Beginning October 2, tennis-match admissions, court fees, and green fees were subject to state and local sales taxes. Nonprofit, charitable, and government-sponsored events were excepted.

Date caution: The body prints August 31, 2984. Official STAR metadata places the record in 1984; the original error remains below.

What this means for you

Providers needed permits and could report the admission tax with other sales taxes.

Common questions

Q: What charges were identified? A: Tennis admissions, court fees, and green fees.

Q: What sponsorships were excepted? A: Nonprofit, charitable, and governmental sponsorships.

Citations and references

The guidance does not identify the legislative act.

Source

Original ruling text

August 31, 2984

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Dear

Beginning October 2, admissions to recreational events come under the
state and local sales taxes. This includes admission fees to tennis
matches and court and green fees.

This is a result of an act passed by the Texas Legislature.

However, you do not have to collect the tax on events sponsored by
nonprofit or charitable groups or run under the sponsorship of a
governmental entity.

If you do not have a sales tax permit, you must get one. If you do,
you may report and pay the new tax on admissions along with any
other sales taxes, such as those from concession stand sales.

If you need more information, you may contact one of our field
service offices on the enclosed list or call 1-800-252-5555 toll
free from anywhere in Texas.

Sincerely,

BOB BULLOCK
Comptroller of Public Accounts

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