Ezel / Tax Rulings / TX
TX 8408L0585E07 Sales and/or Use Tax (State,Local,MTA) 1984-08-31

Did Texas tax admissions to carnivals, fairs, amusement parks, and rides beginning October 2, 1984?

Short answer: Yes. State and local tax applied beginning October 2, 1984, except for events sponsored by a nonprofit or charitable group or under governmental sponsorship. Providers needed a sales-tax permit and could report admission tax with 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 August 1984 Texas Comptroller guidance published on STAR, not a taxpayer-specific private letter ruling. It does not carry reliance protection under Rules 3.1 and 3.10, does not identify the legislative act, 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, carnival, fair, amusement-park, and ride admissions were subject to state and local tax. Nonprofit, charitable, and government-sponsored events were excepted. Providers needed permits and could report admission tax with concession and other sales taxes.

What this means for you

The provider's sponsorship status determined the historical collection duty.

Common questions

Q: When did collection begin? A: October 2, 1984.

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, 1984

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Dear

Beginning October 2, admission fees to recreational events come
under the state and local tax, This includes admission fees
to carnivals, fairs, amusement parks and rides.

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

However, you do not have to collect the tax on events sponsored by a
nonprofit or charitable group or under the sponsorship of a govern-
mental entity.

If you do not have a sales tax permit, you must get one. If you do,
you may report the tax on admissions along with 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.

BOB BULLOCK
Comptroller of Public Accounts

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