Daily Tax Report: State

Georgia DOR Determines Sales Tax Treatment of Public Charity Theater Admissions

Nov. 8, 2019, 10:35 PM

The Georgia Department of Revenue (DOR) Dec. 10, 2018 determined in a letter ruling the sales and use tax treatment of sales of theater admissions by Taxpayer, a governmental entity and public charity exempt under IRC section 509(a)(1). Taxpayer’s legislative purpose included creating diverse cultural, educational, and entertainment experiences to promote accessibility to fine arts. Taxpayer operated the theater which hosted performances by a nonprofit, organization that had a mission to provide ballet and arts training. The DOR determined that the ticket sales were exempt under the exemption statute because: 1) the performances were fine arts performances; and 2) the...

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