Nashville Horse-Drawn Carriages Properly Taxed as Amusements

A Nashville horse-drawn carriage operator failed to convince the Tennessee Court of Appeals that her services aren’t subject to the state’s tax on amusements.

The three-judge panel rejected Sugar Creek Carriages owner Brenda Smith’s argument that rides aren’t a “place” of amusement and instead should be considered modes of transportation, in an opinion issued Thursday.

“Considering the short distance that Sugar Creek’s carriages are permitted to travel, these charges make its carriage rides an impractical means of transportation,” Judge Andy D. Bennett wrote, noting that the rides go for $75 to $500.

The Tennessee Department of Revenue assessed Sugar Creek ...