Amusement taxes and fees
Learn how to use Avalara to calculate amusement taxes and fees, which are associated with the admission or sale of various amusements.
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Important Amusement tax calculation is not compatible with all business applications, and may require custom development using the AvaTax APIs. Contact your Account Manager if you're interested in using Avalara to calculate amusement taxes and fees. |
Where you collect tax
Configure where you collect amusement tax. Avalara supports calculation of these taxes and fees in the United States and Canada.
Tax codes
Use one of the following tax codes to calculate amusement taxes and fees:
| Tax code | Tax code name |
|---|---|
| OA020000 | Admissions |
| OA020100 | Admissions-Amusement parks |
| OA020200 | Admissions-Concerts |
| OA020300 | Admissions-Other (includes entertainment or amusement) |
| OA020310 | Admissions - Adult Entertainment |
| OA020400 | Admissions-Sporting events |
| OA020401 | Admissions - Horse Race |
| OA020402 | Admissions - Combative Sports |
| OA020403 | Admissions - Motorsports |
| OA020500 | Admissions-Other( does not include entertainment or amusement) |
| OA020600 | Admissions - Green Fees for Municipally Owned Golf Course |
| OA020700 | Admissions - Green Fees for Privately Owned Golf Course |
| OA020800 | Admissions - Theatrical/Cinematic |
| OA020801 | Admissions - Movies |
| OA026346 | Admissions - Billiards, Pool or Domino Parlors |
| OA029338 | Admissions - Participatory Sports or Games |
| OA029339 | Admissions - Bowling Alley |
| OA029340 | Admissions - Bingo Game |
Attributes
To calculate amusement taxes and fees, Avalara may require additional information about the products or services that you sell. You send this information with your transactions as attributes. Different jurisdictions require different attributes to calculate taxes accurately, so it's best practice to send all of the attributes that apply to your business, products, or services. Alternatively, you can use the ListParametersUsage API endpoint to find the specific attributes that are required for each region.
The attribute types are:
- Transaction: These attributes apply only to a specific transaction.
Send the attributes with the individual transaction API call using the TransactionParameterModel. - Product: These attributes apply to all sales of a specific product or service.
Add attributes when you map your item to an Avalara tax code. - Location: These attributes apply to all transactions for a specific company location.
Add attributes to a company location. - Company: These attributes apply to all transactions for the company.
Add product and service attributes to your company profile.
| Name | Data type | What it means | Attribute type | Possible values |
|---|---|---|---|---|
| VenueSize | Numeric | Maximum capacity of an entertainment venue to which tickets are sold | Product | A numeric value, representing the maximum capacity of an entertainment venue to which tickets are sold. |
| DiscountType | Enumeration | Covers scenarios where a tax is discounted (not fully exempt), based on the status of the purchaser or seller (such as Senior Citizens). | Transaction |
Enumeration Values:
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| VenueType | Enumeration | Categorization of venue types, generally relevant to admissions taxes. Definitions and implications may vary between jurisdictions. | Transaction |
Enumeration Values:
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| PerformanceType | Enumeration | Describes characteristics of a performance. | Transaction |
Enumeration Values:
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| IsReseller | Boolean | An indication of whether the item being transacted in is being sold/rented in a reseller capacity. Generally a reseller is a third party or platform that does not own the item being transacted, though this definition varies by jurisdiction and the goods in question (lodging, equipment, services, etc). Reselling typically requires authorization or certification for tax purposes. | Transaction |
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| SportingEventType | Enumeration | Identifies what sport is being conducted or by what sporting organization | Transaction |
Enumeration Values:
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| VenueHasLiquorLicense | Boolean | Whether or not the venue for a performance or amusement has a liquor license. | Transaction |
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| InstateProTeam | Boolean | At a sporting event, whether one of the teams is an in-state professional sports team. | Transaction |
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| RevenueRequirementMet | Boolean | Revenue Requirement Must be Met Before Tax Applies. (See local jurisdiction for threshold) | Company |
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| ExemptEntityPerformance | Boolean | Whether a performance or artistic production is performed and produced for the benefit of a qualifying exempt entity. | Product |
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