Florida Tax Law Firm

Contact Us

We Offer a Free Case Evaluation

My Company is Under Florida Tax Audit
My Client is Under Florida Tax Audit
Florida Bank Account Has Been Frozen
Florida DOR is Just Being Unreasonable
How to challenge a FL tax assesment
Click here for Rules and Statutes Click here for Rules and Statutes
Florida Tax Law Lawyer Firm Overview Attorney Profile Practice Areas Resources Blog Contact Us
Select One:
Florida Tax Law
Why Hire the Law Offices of Moffa, Sutton, & Donnini, P.A.?
Florida Sales Tax Audit Defense
Florida Tax Audit
Florida Tax Litigation
Florida Tax Warrant / Lien
IRS Problems
For Attorneys
Criminal Sales Tax Defense
For Business Owners
For CPAs
Have A FL Tax Warrant?
Reverse Tax Audit
Selling / Buying a Business
State Tax Planning / Consulting
Types of FL Taxes
Your Business Under FL Tax Audit?
Your Client Under FL Tax Audit
Proudly Serving

100 West Cypress Creek Road, Suite 930

Fort Lauderdale, FL 33309

Office (954) 761-3700

Fax (954) 761-1004

8875 Hidden river PKWY, Suite 230

Tampa, FL 33637

Office (813) 775-2131

Fax (866) 388-3029

3500 Financial Plaza, Suite 330

Tallahassee, FL 32312

Office (850) 250-3830

Fax (866) 388-3029

Sales and Use Tax - TAA 14A-019 - Taxability of Admissions to a Festival


September 5, 2014

Re: Technical Assistance Advisement – TAA 14A-019 Taxability of Admissions to a Festival
Sales and Use Tax
Section 212.04(2)(a)2.b., Florida Statutes (F.S.) XXXXX (the Taxpayer)


This is in response to your letter dated XXXX, requesting this Department’s issuance of a Technical Assistance Advisement (“TAA”) pursuant to Section 213.22, F.S., and Rule Chapter 12-11, Florida Administrative Code (F.A.C.), regarding the taxability of certain printed materials. An examination of your letter has established that you have complied with the statutory and regulatory requirements for issuance of a TAA. Therefore, the Department is hereby granting your request for a TAA.


The issue is whether the certain payments (to the Taxpayer) for admission to the (Festival) are subject to sales and use tax.


The Taxpayer XXXX. It owns and operates XXXX. The Taxpayer, for the benefit of the XXXX, has organized and administered the Festival. The Festival features a culinary series of events attended by XXXX guests per year that showcases the nation’s most renowned chefs, culinary personalities, wine, spirits and restaurant exhibitors. All of the Festival events are ticketed events, and all revenues and all expenses are administered through an auxiliary unit of the Taxpayer.

The Taxpayer is the sole operator of the Festival and all of the risk of failure rests with the Taxpayer. Further, the Taxpayer is the sole beneficiary of the proceeds and, all of the proceeds are used for the benefit of the School. The Taxpayer does not exclusively use faculty and/or student talent with regard to the festival exhibitions and events it presents.

Your request specifically concerns ticket sales made for admissions to XXXX and XXXX venues. You assert the ticketed venues are located on the XXXX beachfront (the XXXX venue requires access from XXXX and the XXXX requires access through the XXXX trail).


It is your position that the ticket sales relating to venues located on the XXXX beachfront are not subject to sales and use tax pursuant to s. 212.04(2)(a)2.b., F.S.


Section 212.04(2)(a)2.b., F.S., provides:

No tax shall be levied on admission charges to an event sponsored by a governmental entity, sports authority, or sports commission when held in a convention hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility and when 100 percent of the risk of success or failure lies with the sponsor of the event and 100 percent of the funds at risk for the event belong to the sponsor, and student or faculty talent is not exclusively used. As used in this sub-subparagraph, the terms “sports authority” and “sports commission” mean a nonprofit organization that is exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code and that contracts with a county or municipal government for the purpose of promoting and attracting sports-tourism events to the community with which it contracts.

It is clear that any of the admissions for the XXXX venues qualify for the exemption mentioned above. A governmental entity (the Taxpayer) sponsors an event located on a publicly owned recreational facility. Further, the risk of loss rests with the Taxpayer.


The payments of admissions for the XXXX venues (as part of the Festival) are not subject to sales and use tax.

This response constitutes a Technical Assistance Advisement under Section 213.22, F.S., which is binding on the Department only under the facts and circumstances described in the request for this advice as specified in Section 213.22, F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that subsequent statutory or administrative rule changes, or judicial interpretations of the statutes or rules, upon which this advice is based, may subject similar future transactions to a different treatment than expressed in this response.

You are further advised that this response, your request and related backup documents are public records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the undersigned with an edited copy of your request for Technical Assistance Advisement, the backup material and this response, deleting names, addresses and any other details which might lead to identification of the taxpayer. Your response should be received by the Department within 15 days of the date of this letter.


R. Clay Brower
Revenue Program Administrator
Technical Assistance and Dispute Resolution (850) 717-6306

Ctrl# 168095

Social Media