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TAA 17A-024 - Admissions 150+ Years of Combined Experience on Your Side

Sales and Use Tax TAA 17A-024 - Admissions

December 28, 2017

TAX: Sales and Use Tax


ISSUE: Admissions sold by not-for-profit entity

STATUTE CITE(S): Section(s) 212.04(2)(a)2., F.S.

RULE CITE(S): Rule 12A-1.005, F.A.C.

QUESTION: Are Taxpayer’s admission ticket sales subject to sales tax?

ANSWER: No. Taxpayer admission ticket sales are exempted by s. 212.04(2)(a), F.S.

Subject: Technical Assistance Advisement (“TAA”) TAA 17A-024

Sales and Use Tax-Admissions

Section(s) 212.04, 212.08(7)(p), Florida Statutes (“F.S.”) Rule(s) 12A-1.005, Florida Administrative Code (“F.A.C.”)

XXXXXXX (“Taxpayer”)(“Petitioner”) 
Business Partner Number: XXXXXXXX 
Exemption Certificate Number: XX-XXXXXXX

XXXXXXX (“Licensor”)(“Agent”)

Dear XXXX:

This letter is a response to your petition dated November 14, 2017, for the Department’s issuance of a Technical Assistance Advisement (“TAA”) to Petitioner, regarding sales of admission tickets by a not-for-profit entity. Your petition has been carefully examined, and the Department finds it to be in compliance with the requisite criteria set forth in Rule Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is issued to you under the authority of section 213.22, F.S.


Whether Taxpayer’s admission ticket sales are subject to sales tax?


Taxpayer will be running productions of XXXXXXXX in XXXX Florida locations in XXXX. Taxpayer has a Consumer’s Certificate of Exemption. The Exemption Category is as a 501(c)(3) Organization.

You provided a copy of your contract for one location. The contract is with Licensor/Agent. Licensor/Agent rents the performance center to Taxpayer for the performance events. Taxpayer pays Licensor/Agent a flat rental fee and a rental charge for fifteen percent (15%) of the gross receipts of ticket sales. The contract provides that Licensor/Agent will act as the Taxpayer’s agent in connections with the collection of sales revenue from the sale of admission tickets for Taxpayer. Licensor/Agent has the right to collect fees for when making sales on Taxpayer’s behalf. The contract requires Taxpayer to remit sales taxes collected on the sale of admission tickets. Taxpayer understands that Taxpayer will be required to collect and remit sales tax on Taxpayer’s sales of tangible personal property.

Applicable Florida Statutes and Rules

Section 212.08(7)(p), F.S., provides:

(p) Section 501(c)(3) organizations.—Also exempt from the tax imposed by this chapter are sales or leases to organizations determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, if such leases or purchases are used in carrying on their customary nonprofit activities, unless such organizations are subject to a final disqualification order issued by the Department of Agriculture and Consumer Services pursuant to s. 496.430.

Section 212.04(1), F.S., requires admission providers to charge and collect sales tax on the sales price or actual value received from the sale of admissions. Section 212.04(2)(a)2., F.S., provides the following:

(2)(a) Tax may not be levied on: ....


2. Dues, membership fees, and admission charges imposed by not-for-profit sponsoring organizations. To receive this exemption, the sponsoring organization must qualify as a not-for-profit entity under s. 501(c)(3) of the Internal Revenue Code of 1954, as amended.

Rule 12A-1.005(1)(c)2., F.A.C., provides the following:

2. An agent who collects admissions on behalf of a principal may forward the collected tax funds to the principal to be remitted by the principal to the Department. Both the principal and agent can be held liable for any failure to timely remit such tax funds to the Department. An agent shall not, however, be liable for its principal’s failure to timely remit tax funds to the Department if the agent has obtained the principal’s active Florida sales tax number and has disclosed in writing to the principal that when such agent remits proceeds from the sale of an admission to the principal the proceeds may include amounts that represent admissions tax and that it is the principal’s obligation to timely remit any taxes due and owing to the Department or other taxing authority.


The exemption provided by s. 212.08(7)(p), F.S., only applies to the purchases and leases made by Taxpayer. The exemption does not apply to the sales of admissions, sales of tangible personal property, sales of taxable services, or rental income of Taxpayer.

Section 212.04, F.S., requires admission providers and collectors of the admission to charge and collect the sales tax on the sales price or actual value received from the sale of admissions. Section 212.04(2)(a)2., F.S., provides an exemption for a not-for-profit entity under s. 501(c)(3) of the Internal Revenue Code of 1954, such as Taxpayer. Therefore, the sales of admission tickets by Taxpayer are not subject to sales tax.

When Taxpayer makes sales of admission tickets through its agents, such as Licensor/Agent, the sale of admission tickets may qualify for the exemption provided by s. 212.04(2)(a)2., F.S. The actions of Taxpayer and Agent must comply with Rule 12A-1.005(1)(c)2., F.A.C. Based on the contract provided, Taxpayer’s admission ticket sales made through Licensor/Agent are not subject to sales tax.

Sales of food and tangible personal property by Taxpayer and Agent are subject to sales tax.

Concluding Statement

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 section 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 10 days of the date of this letter.


Chuck Wallace

Technical Assistance & Dispute Resolution (850) 717-7541

AMS ID: 7000032350

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