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Amusement taxes and fees

This article applies to:AvaTax

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:

 

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:

  • Senior citizen
  • Active duty military
  • Charity event
  • Child
  • Junior
VenueType Enumeration Categorization of venue types, generally relevant to admissions taxes. Definitions and implications may vary between jurisdictions. Transaction

Enumeration Values:

  • Stadium
  • Movie theater
  • MunicipalOwned
  • Zoo
  • Garden
  • Museum
  • Exhibition Hall
  • Campground
  • Outdoor
  • Indoor
  • Swimming pool
PerformanceType Enumeration Describes characteristics of a performance. Transaction

Enumeration Values:

  • Live
  • LiveRetransmission
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
  • True
  • False
SportingEventType Enumeration Identifies what sport is being conducted or by what sporting organization Transaction

Enumeration Values:

  • Boxing
  • NASCAR
  • Wrestling - Sport
  • Wrestling - Entertainment
  • Mixed martial arts
  • Single discipline martial arts
  • Mini-golf
  • Football
  • Baseball
  • Tennis
  • Hockey
  • Other
VenueHasLiquorLicense Boolean Whether or not the venue for a performance or amusement has a liquor license. Transaction
  • True
  • False
InstateProTeam Boolean At a sporting event, whether one of the teams is an in-state professional sports team. Transaction
  • True
  • False
RevenueRequirementMet Boolean Revenue Requirement Must be Met Before Tax Applies. (See local jurisdiction for threshold) Company
  • True
  • False
ExemptEntityPerformance Boolean Whether a performance or artistic production is performed and produced for the benefit of a qualifying exempt entity. Product
  • True
  • False
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