Were admissions to a for-profit amusement held at a historic location exempt from Texas sales tax?

Plain-English summary

Beginning October 1, 1989, amusement services at a place designated as a Recorded Texas Historic Landmark or included in the National Register of Historic Places were exempt from sales tax under Rule 3.298.

The exemption did not turn on whether the amusement provider was nonprofit or for-profit. It depended on the particular location having one of the qualifying historic designations.

The letter also stated that before October 1, 1989, amusement services presented in a National Historical District were exempt regardless of provider type. This page reports the historical rule in the source, not current-law status.

Common questions

Could a for-profit provider qualify? Yes.

Was being somewhere in a historic district automatically enough after October 1, 1989? The letter required the particular place to have one of the two stated designations.

What controlled the exemption? The historic status of the location, not the provider's organizational form.

Citations and references

• 34 Tex. Admin. Code Rule 3.298(g)(1)(F) and (G) (Amusement Services)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9002L0980E12

Original ruling text

February 6, 1990

Dear ***:

Thank you for your recent letter regarding the taxability of
of admissions to an amusement service by a for-profit provider
when the amusement is held in a location qualifying as a national
historical district. Mr. Swenson has asked that I respond to your
letter.

Beginning October 1, 1989, amusement services provided in a place
that has been designated as a Recorded Texas Historic Landmark by
the Texas Historical Commission or in a place that is included in
the National Register of Historic Places are exempt from the sales
tax. Please refer to the enclosed Rule 3.298 regarding amusement
services, section (g), subsections (1) (F) and (G).

The exemption makes no distinction as to type (nonprofit or for
profit) of entity providing the amusement, only that it be in one
of the qualifying historical places. Therefore, if a particular
National Historical District is designated in one of the two ways
outlined above, the event would be exempt.

Before October 1, 1989, an amusement service presented in a
National Historical District was exempt, whether the provider was
a nonprofit or for profit organization.

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

If you have any questions or need additional information, you may
call me toll free at 1-800-252-5555, extension 5-0330. The
regular number is 512/463-4600, or write me at Tax Correspondence,
Comptroller of Public Accounts.

Sincerely,

Bettie U. Peterson
Tax Correspondence Division