DATE ISSUED: June 18, 2010
Effective May 28, 2010, no tax is due on admissions to an event sponsored by a governmental entity, sports authority, or sports commission when the event is held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly-owned recreational facility. The exemption is reinstated after being repealed effective July 1, 2009. This exemption only applies if:
The terms "sports authority" and "sports commission" mean a nonprofit organization, exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, that contracts with a county or municipal government for the purpose of promoting and attracting sports-tourism events to the community.
Effective May 28, 2010, no tax is due on admissions to:
Reference: Sections 212.04(2)(a)2.b. and 4., Florida Statutes (2010); Chapter 2010-147, Laws of Florida (Section 6, CS/SB 1752, 2nd Eng.)
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our Internet site at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.