23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-30
Admissions
Official textlaw.lis.virginia.gov
The tax does not apply to sales of tickets, fees, charges, or voluntary contributions for admissions to places of amusement, entertainment, exhibition, display, or athletic contests, nor to charges made for participation in games or amusement activities. However "cover charges" or "minimum charges" which include the provision of or the entitlement to food, drinks, or other tangible property constitute a sale of property and are subject to the tax. Admission fees or "door charges" which entail no right to receipt of or credit toward the purchase of food or other tangible personal property are not subject to the tax.
Source: view the official text
Nearby sections (25 sections)
- 10-140-190 · Withholding tax statements for employees; employers must…
- 10-140-200 · Refund to employer; time limitation; procedure
- 10-140-210 · (Repealed.)
- 10-140-230 · Certain nonresidents; reciprocity with other states
- 10-140-240 · (Repealed.)
- 10-140-280 · Lottery winnings; definitions
- 10-140-281 · Income taxation of lottery prizes
- 10-140-282 · Withholding on lottery prizes
- 10-140-283 · Lottery winnings; forms and reporting
- 10-140-284 · Provisions of Chapter 3 of Title 58.1 of the Code of…
- 10-210-10 · Adjustments, replacements and warranties
- 10-210-20 · (Repealed.)
- 10-210-30 · Admissions
- 10-210-32 · (Repealed.)
- 10-210-40 · Advertising; definitions
- 10-210-41 · Advertising businesses
- 10-210-42 · Newspaper and other media advertising
- 10-210-43 · In-house advertising
- 10-210-50 · Agriculture
- 10-210-60 · (Repealed.)
- 10-210-70 · Aircraft sales, leases and rentals, repair and replacement…
- 10-210-80 · [Reserved]. (Reserved)
- 10-210-90 · Aircraft service establishments
- 10-210-100 · Airlines operating in interstate commerce
- 10-210-110 · (Repealed.)