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FREQUENTLY ASKED QUESTIONS AND LAW SUMMARIES

LICENSES TAXES - ADMISSIONS TAX:

License, Reporting and Other Administrative Requirements:

1. Is a license required for operating a place of amusement?

Yes, per Code Section 12-21-2440. The license may be obtained by completing application Form L-514. The license is free. Seasonal operators are issued a license and are required to file for those months in which the business is active. One time events should be licensed. Taxpayers are required to file a return for a one-time event.

2. What is the admissions tax rate?

Section 12-21-2420 states, "there must be levied, assessed, collected and paid upon paid admissions to places of amusement within this State a license tax of five percent.". Please keep in mind that some counties and municipalities may have additional "local" hospitality or admissions fees or taxes imposed in their area.

3. How is the admissions tax calculated, on the gross or net proceeds?

The admissions tax is calculated on the paid admissions - the gross proceeds paid by the patrons. However, the tax does not apply to "(a) any amount separately stated on the ticket of admission for the repayment of money borrowed for the purpose of constructing an athletic stadium or field by any accredited college or university; or (b) any amount of the charge for admission, whether or not separately stated, that is a fee or tax imposed by a political subdivision of the State ." 12-21-2420.

Note: Unless separately stated on the tickets provided to the patrons, the admissions tax is considered to be included in the charge to enter or use the place of amusement.

4. Is the proper price charged at the door required to be on the admissions ticket?

Yes. Code Section 12-21-2520 states that "[n]o operator of a place of amusement shall sell or permit to be sold in his place of business any admission ticket without the price of admission printed thereon, nor shall he sell or permit to be sold any admission ticket at a price other than the price printed thereon. Provided, however, that upon written application to the Commission, the Commission may, in its discretion and for good cause, waive the requirements of this section."

5. Is there a bond requirement for admissions tax licensees?

No, however, the department may require any person who fails to remit tax or file a timely return for as many as two filing periods in a twelve month period to post a cash or surety bond. See Code Section 12-54-200.

6 How long is a licensee required to maintain ticket stubs?

Tickets must be maintained during the three year statute of limitations period, unless written permission is received from the department to destroy ticket stubs for a particular time period.

7. When does an admissions tax license expire?

The admissions tax license is a permanent license that does not expire. However, the license is only valid for the person to whom it was issued and for the place it was issued. In other words, it is not transferable.

8. If a place of amusement erroneously collects admissions tax from a patron, who is entitled to the refund?

The patron is the taxpayer under the law. As such, the refund must be issued to the patron and not the place of amusement unless the patron has assigned his right to the refund to the place of amusement. Supreme Court of SC Furman University v. Livingston, 244 S.C. 200, 136 S.E. 2D.254(1964)

9. Must all places of amusements use tickets as the method of accounting for paid admissions?

Tickets must be used to account for paid admissions unless the department has authorized or approved other methods of accounting for paid admissions. Operators of places of amusements wishing to employ methods other than tickets should contact their local Taxpayer Service Center with a written request for waiver per Code Section 12-21-2520.

10. Are there any requirements for tickets used by a place of amusement?

All tickets must have the price of admissions printed on them and must be sold for the price printed on the ticket. These two requirements may be waived at the discretion of the department upon written application to the department. See Section 12-21-2520.

In addition, when the patron provides the ticket to the place of amusement upon entering the place of amusement, the ticket must be torn in half, approximately through the center, with the place of amusement retaining one half and returning the other half to the patron. See Section 12-21-2530.

11. How often must admissions tax returns be filed?

Sec. 12-21-2550 states " the license tax imposed by this article is due and payable in monthly installments on or before the twentieth day of each month."

Types of Amusements and Amusement Charges or Fees:

12. The admissions tax statute does not define the term "amusement." What is a place of amusement?

A "place of amusement" is any enclosure or location consisting of an activity that occupies ones' spare time, distracts the mind, relaxes, entertains or gives pleasure.

13. What are some examples of places of amusement (any enclosure or location consisting of an activity that occupies ones' spare time, distracts the mind, relaxes, entertains or gives pleasure)?

The following list is not all inclusive, but is provided as a guide-

nightclubs, lounges, or bars with a cover charge

college and professional sporting events (football, basketball, baseball, or hockey

games; golf tournaments, rodeos, car racing, polo, horse racing, etc.)

amusement parks

museums (PLR-88-13)

golf courses (green fees, range fees, membership dues)

tennis or racquetball courts

miniature golf or putt-putt courses

cruises that offer entertainment (i.e. bands, audience role participation, or plays)

skating rinks or skate board parks

bowling alleys

water slides

target, skeet, trap or sporting clay ranges

movie theaters or movie "peep show" machines (Not subject to Type 1 or Type 2 COD licenses per Section 12-21-2720)

paint ball or laser gun facilities

music concerts

go cart or car racing tracks to include "pit passes"

promotional events such as boat shows, home shows, antique shows, gun and knife

shows, and wildlife expositions (RR-89-8)

para sail rides

arts and crafts exhibitions

miniature or slot car tracks

baseball batting cages (TAM 90-8) (Not subject to Type 1 or Type 2 COD licenses per Section 12-21-2720)

circus and fair entrance fees, rides and amusement charges

flight and similar simulators

Parade of Homes tours

zoos

 

It should be noted that certain somewhat related charges are not subject to the admissions tax by

Department interpretation.

golf or tennis lessons from an instructor

tournament entry fees (exclusive of the normal and customary charges to utilize the

place of amusement, i.e. green or court fees)

boat, carriage, helicopter, plane or bus rides for touring, charter, fishing, or excursion

golf cart fees - subject to sales tax as rentals

"trail fees" - fees charged by golf courses for someone using their own golf cart

boat or jet ski rentals - subject to sales tax

tanning beds - neither admissions or sales tax

equestrian lessons

14. Are annual, quarterly, monthly, and other membership fees to country clubs, tennis clubs, golf clubs, and similar facilities subject to the admissions tax?

The answer to this question depends on whether the club or facility is a for-profit club or facility or a nonprofit club or facility.

For-Profit Clubs or Facilities: Annual, quarterly, monthly and other membership dues (except initiation fees as defined in Question #2) paid to a for-profit country club, including social membership dues, are subject to the admissions tax for all periods open under statute.

In addition, daily fees such as golf green fees, tennis court fees, driving range fees, pool fees, and other similar fees paid by members and guests to enter or use a facility of the club are subject to the admissions tax. Please see A-OAG-1 (Attorney General's Opinion) in reference to "golf driving range fees." There may be additional fees charged by country clubs to members and non-members, such as "special assessment fees, fertilizer fees, social dues, etc.." These fees may also be subject to the tax, but must be considered on a case by case basis.

Other fees may also be subject to the tax, but must be considered on a case by case basis.

For additional information, see SC Revenue Ruling #91-8; SC Private Letter Ruling #91-5; SC Technical Advice Memorandum #94-1; Commission Decision #90-41; Wildewood Country Club, Inc. v. South Carolina Tax Commission, Case No. 90-CP-40-5223, Court of Common Pleas, Richland County (1991); and Venture Management Inc. v. South Carolina Tax Commission, Case No. 80-CP-40-4157, Court of Common Pleas, Richland County (1981)

Nonprofit Clubs and Facilities: Memberships to certain nonprofit organizations are exempt under Code Section 12-21-2420(4). That section exempts from the admissions tax "any charge made to any member of a nonprofit organization or corporation for the use of the facilities of the organization or corporation of which he is a member."

If a club is operated by a nonprofit organization, then annual, quarterly, monthly and other membership dues paid to the nonprofit organization for use of its facilities are not subject to the admissions tax. Daily fees such as golf green fees, tennis court fees, driving range fees, pool fees, and other similar fees paid by members would also not be subject to the admissions tax if the club is operated by a nonprofit organization. However, charges such as golf green fees, tennis court fees, driving range fees, pool fees, and other similar fees paid by or for guests to enter or use a facility of the club are subject to the admissions tax. Other fees charged to guests may also be subject to the tax, but must be considered on a case by case basis.

For information to determine if an organization is a "nonprofit organization," see Columbia Country Club v. Livingston, 252 S.C. 490, 167 S.E. 2D 300 (1969); Commission Decisions #93-72 and #93-74; and Commission Decision #93-68.

15. Are initiation fees to country clubs, tennis clubs, golf clubs, and similar facilities where membership dues are taxable subject to the admissions tax?

No, provided the initiation fee is a one-time (nonrecurring) charge paid as a prerequisite to joining a golf or similar club. An initiation fee should not allow a person to utilize the facilities of the club without the payment of a recurring charge (membership dues). In other words, a one-time charge that is a substitute for recurring membership dues is not an initiation fee.

16. Are promotional tickets subject to the admissions tax?

Yes. The exchange of tickets to a place of amusement for radio or television advertising, or other promotions, constitutes a "paid admissions" subject to the admissions tax, pursuant to Code Section 12-21-2420.

17. If an admissions is provided free of charge (no consideration of any kind), is admissions tax due?

No. The tax only applies to paid admissions.

18. Are admissions to arts and craft shows, home shows, boat and similar shows subject to the admissions tax?

Yes. Since a "place of amusement" is any enclosure or location consisting of an activity that occupies one's spare time, distracts the mind, relaxes, entertains, or gives pleasure (See SC Revenue Ruling #89-8), charges for admissions to antique, craft, boat, home, gun, car,

recreational vehicles, sportsman and similar shows, when open to the public, are subject to the admissions tax.

19. Are pit passes taxable?

A taxpayer claimed that pit admissions were sold to owners, racers, or helpers and the amount received was to cover insurance, banquet, trophies, assistance to drivers in trouble, a girl to keep points, two men at the gate and other expenses necessary for the protection of the drivers and, therefore, should not be treated as a regular admissions for tax purposes.

Commission Decision L-D-24 took the position that the pit admissions were paid admissions and taxable under the admissions tax law.

20. Is the admissions tax license transferable to another party?

No. Code Section 12-21-2460 states:

No license issued permitting the operation of a place of amusement shall be transferable and any license issued to any person who shall afterwards retire from business shall be null and void. A separate license shall be required for each separate place of amusement.

21. Can a licensee use two $2.00 tickets if he is charging a $4.00 admissions fee?

No. Code Section 12-21-2520 states that "[n]o operator of a place of amusement shall sell or permit to be sold in his place of business any admission ticket without the price of admission printed thereon, nor shall he sell or permit to be sold any admission ticket at a price other than the price printed thereon. Provided, however, that upon written application to the Commission, the Commission may, in its discretion and for good cause, waive the requirements of this section."

22. What are the guidelines for a licensee using alternative methods in lieu of tickets and how are these methods authorized?

Per Code Section 12-21-2520, an operator of a place of amusement may make a written request to use a system other than tickets. A representative from the local Taxpayer Service Center will go on premise and inspect the alternative system. The essential components are: 1) a sealed sequential counter which accumulates consecutive numbers, 2) a sealed counter which accumulates total cash receipts added by the machine, 3) the counters must be sealed in a fashion that will be maintained only by a qualified service mechanic from the manufacturing company, 4) the local district office must be notified by the manufacturing company when either of the counters are being reset, 4) tape stubs must show the establishments name, the total admission charged, the date paid and the consecutive serial number produced. An inspection must be made before final approval and once approved a letter will be written authorizing it's use.

23. Are purchasers of temporary alcoholic beverage licenses required to obtain an admissions tax license for a one time event?

Yes. If charges are made to enter into or use a place of amusement, then an admissions tax license is required.

24. Are additional charges made for entertainment after the original cover charge has been paid also subject to the tax?

Yes

Exemptions and Exclusions:

25. Are there any exemptions from the admissions tax?

Yes, the following is a summary of the exemptions allowed under Section 12-21-2420:

(a) any stage play or any pageant in which wholly local or nonprofessional talent or players are used;

(b) any athletic contest in which a junior American Legion athletic team is a participant unless the proceeds inure to any individual or player in the form of salary or otherwise;

(c) any high school or grammar school game;

(d) the State Fair or any sanctioned county fair or sanctioned community fair; provided, this exemption only applies to the general gate admissions and does not extend to paid admissions to rides, places of amusement, shows, exhibits, and other fair facilities within the fair;

(e) any event operated by a nonprofit organization organized and operated exclusively for religious, charitable, scientific, or educational purposes; provided, this exemption does not extend to paid admissions to an athletic event of an institution of learning above the high school level or to paid admissions to rides, places of amusement, shows, exhibits, and other carnival or fair facilities;

(f) any carnival, circus, or community fair and its rides, places of amusement, shows, exhibits, and other carnival or fair facilities operated by a nonprofit organization organized and operated exclusively for religious, charitable, scientific, or educational purposes when the proceeds of the carnival, circus, or community fair are donated to a hospital;

(g) any facility of a nonprofit organization; provided, the exemption only applies to paid admissions paid by a member of the nonprofit organization for the use of the facilities of the nonprofit organization of which he is a member;

(h) any presentation or performance of a performing artist by an accredited college or university;

(i) any nonprofit public bathing places;

(j) any hunting or shooting preserve;

(k) any privately owned fish ponds or lakes;

(l) any circus operated by a nonprofit organization organized and operated exclusively for religious, charitable, scientific, or educational purposes when the proceeds derived from admissions to the circus shall be used exclusively for religious, charitable, scientific or educational purposes;

(m) any property or attraction which have been named to the National Register of Historical Places provided the purpose of the admissions is to view a building or object on the National Register of Historical Places;

(n) any classical music performance of a nonprofit organization organized and operated exclusively to promote classical music;

(o) any event, unless it is specifically taxed under Section 12-21-2420(4), sponsored and operated exclusively by a nonprofit organization organized and operated exclusively for religious, charitable, scientific, civic, fraternal, or educational purposes when the net proceeds derived from the paid admissions to the event are immediately donated to a nonprofit organization organized and operated exclusively for charitable purposes. The term "net proceeds" shall mean the portion of the gross admissions proceeds remaining after necessary expenses of the event have been paid. This exemption shall not apply to an event in which the nonprofit organization receives a percentage of the gross proceeds or a stated fixed sum for the use of its name in promoting the event;

(p) any event of a nonprofit community theater company, nonprofit community symphony orchestra, county or community arts council or commissions, or any other such company engaged in promotion of the arts;

(q) any boat which charges a fee for pleasure fishing, excursion, sight-seeing and private charter.

(r) any physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act, that provides only the following activities or facilities:

(i) aerobics or calisthenics;

(ii) weightlifting equipment;

(iii) exercise equipment;

(iv) running tracks;

(v) racquetball;

(vi) swimming pools for aerobics and lap swimming; and

(vii) other similar items approved by the department.

The entire admission charge of a physical fitness center which provides any other activity or facilities is subject to the tax imposed by this article; and,

(s) any private pond for the purpose of fishing provided the pond is not stocked with fish from a State or Federal hatchery.

26. Must a person apply for an exemption?

No. Application for exemption is not required by law; however, it is recommended that an organization apply for and obtain an exemption certificate prior to the event. The application for an exemption certificate is Form L-2068.

27. If a nonprofit organization purchases tickets to a show (e.g. A charity purchases tickets to a Christmas show and provides the tickets to underprivileged children), is the purchase exempt from the tax?

No. The exemption statute does not provide an exemption for tickets sold to charities and other nonprofit organizations.

28. Are admissions charges to the South Carolina State Fair taxable?

No. Gate admissions to the State Fair are exempt under Code Section 12-21-2420(3). Charges for rides, exhibits, and other amusements within the State Fair are subject to the tax.

29. Are admissions charges to city or state owned museums subject to the tax?

Yes. The taxability of admissions to the Naval Museum in Charleston is addressed in A-OAG-10. This museum is owned by a state agency and the admissions were deemed to be taxable. Admissions to a museum located on property that is listed in the National Historical Register may also be subject to the tax. Under Code Section 12-21-2420(9) admissions to properties listed on the National Historical Register are exempted from the tax. A determination must be made as to what is the primary purpose for visiting the facility.

30. Is there an admissions tax due on excursion boat entrance fees?

No. See Technical Advice Memorandum #95-2. Fees paid for sight-seeing tours conducted by carriage, bus, helicopter, airplane, trolley, boat, and other similar modes are not subject to the admissions tax imposed under code section 12-21-2420. It should be noted that the admissions tax applies to charges for admission to a carriage, bus, trolley, etc., when admission to the vehicle is for entertainment, dancing, or drinking in a social environment, and not solely for sight-seeing.

31. Are all entrance fees to places listed on the National Register of Historical Places exempt?

No. If the admissions fee is to see a place or object on the National Register of Historical Places, then the admissions fee is exempt. If the admissions fee is to see objects not on the National Register of Historical Places but which happen to be located in a building on the National Register of Historical Places, then the admissions fee is subject to the tax. Please see S.C. Private Letter Ruling #88-13 - Admissions Fees- State Museum- for your review.

32. Are certain county hospitality taxes/fees imposed by counties or municipalities included in the gross measure of tax?

No. Refer to Code Section 12-21-2420. The last provision of this section, noted as (b), states that any part of an admissions charge that represents a fee imposed by a political subdivision of this state is not subject to the admissions tax.

33. Are the entrance fees to a bingo game taxable?

No. Code Section 12-21-4270 states that "[t]he sale of bingo cards and entrance fees provided by Section 12-21-4030 are not subject to the admissions tax provided by Section 12-21-2420."

34. Are gross receipts from a bingo game taxable?

No. Section 12-21-4030(c) states that "the entrance fees collected pursuant to Subsection (b) are not required to be remitted as taxes and are not included in gross proceeds for purposes of the prize limitations provided in Section 12-21-4000 (12)(a). Section 12-21-4270 states, "the sale of bingo cards and entrance fees provided by Section 12-21-4030 are not subject to the admissions tax provided by Section 12-21-2420."

35. Are entrance fees to a beauty pageant taxable?

Yes, unless otherwise exempt.

36. Would entrance fees to a stage play that hired a professional actor to perform at a particular event be exempt under Code Section 12-21-2420(1)?

No, unless otherwise exempt. Code Section 12-21-2420(1) only exempts admissions to "any stage play or any pageant in which wholly local or nonprofessional talent or players are used." Therefore, if a professional actor is hired or otherwise used for a play or pageant, then the exemption is not applicable and the entrance fee to the play or pageant would be subject to the admissions tax.

37. Would the professional actor have to be paid for the event to be taxable?

No. If the actor is a professional, the exemption does not apply regardless of whether the actor is paid or not paid for the particular play or pageant. 12-21-2420 (1)

38. Does wholly local or non-professional talent include directors or producers per the exemption in the code?

No. Section 12-21-2420 (1) does not address anyone other than the "talent" involved.

39. Do art shows fall under the exemption in the code?

No, unless the show has a specific exemption under Code Section 12-21-2420, paid admissions to art shows are taxable under the admissions tax law.

40. Is a physical fitness center run by a government agency exempt from the tax?

No. The exemption in Code Section 12-21-2420(14) only applies to "a physical fitness center subject to the provisions of Chapter 79 of Title 44, the Physical Fitness Services Act" and government entities are not subject to the Physical Fitness Services Act.

41. If a physical fitness center has a restaurant inside would they still be exempt per the code?

No. Code Section 12-21-2420(14) states that for a physical fitness center to be exempted it may only provide the following activities or facilities:

(a) aerobics or calisthenics;

(b) weightlifting equipment;

(c) exercise equipment;

(d) running tracks;

(e) racquetball;

(f) swimming pools for aerobics and lap swimming; and

(g) other similar items approved by the department.

S.C. Revenue Ruling #92-1 states that for a nonlisted activity or facility to be exempt it must be "similar", "support", or "incidental " to the exempt activities.

42. How is a location placed on the National Register of Historical Places?

Nomination to the National Register of Historic Places begins with the filing of a Preliminary Information Form ("PIF") with the South Carolina Department of Archives and History at 8301 Parklane Road, Columbia, South Carolina, 29223-4905. The PIF may be obtained by calling (803) 896-6178. The PIF needs to include the required historical documentation, black and white photographs, and a location map.

All nominations undergo scrutiny in a process that begins with a preliminary review by the State Historic Preservation Office, continues with a review by the South Carolina State Board of Review, and ends with a review by the National Register Office of the National Park Service.

For more detailed information on the nomination process, visit the website of the South Carolina Department of Archives and History at http://www.state.sc.us/scdah/

43. If a concert is held on property listed on the national register of historical places, is the event taxable?

Yes.

44. Is a musical or vocal concert performed at, and sponsored by, a church or a place of worship where an entrance fee is charged subject to the tax?

No per Code Section 12-21-2420(4) which exempts admissions charged by any eleemosynary or nonprofit corporation organized exclusively for religious, charitable, scientific, or educational purposes. Also A-OAG-2 states that admissions charged by a nonprofit or eleemosynary organization are exempt, but that if it is determined that the nonprofit organization is merely a front for individuals seeking to evade the admissions tax, then the tax should be charged.

45. What is the definition of "net proceeds" as used in Code Section 12-21-2420(11)?

Section 12-21-2420(11) defines the term "net proceeds" to mean "the portion of the gross admissions proceeds remaining after necessary expenses of the event have been paid". Therefore, the statute requires that each event must be accounted for separately, and the net proceeds of that particular event must be accounted for and distributed to a charitable organization within a reasonable period of time depending on the circumstances and facts of the situation.

46. What is the definition of "charitable purposes" as used in Code Section 12-21-2420(11)?

See Revenue Ruling # 91-5. It states, "..charitable purposes, which include the "accomplishment of objectives which are beneficial to (the) community or area, ...(and) are generally classified as: relief of poverty; advancement of education; advancement of religion; protection of health; governmental and municipal purposes; and other varied purposes the accomplishment of which is beneficial to (the) community." (This must be determined on a case by case basis; however, the applicable regulations and rulings of the Internal Revenue Service with respect to IRC Section 501 (c)(3) should provide some guidance.) (3) The events and charges must not be one specifically taxed under Code Section 12-21-2420 (4). Such events and charges are also subject to the tax under Code Section 12-21-2420 (11).

47. What is the definition of "immediately donated" as used in Code Section 12-21-2420(11)?

The department defines the word "immediately" for purposes of the exemption found in Section 12-21-2420(11) to mean "within a reasonable period of time depending on the circumstances and facts of the situation". See SC Revenue Ruling #91-5.

48. If a beauty pageant awards scholarships does this make the event exempt?

The statute, Code Section 12-21-2420, does not provide a specific exemption for beauty pageants. However, charges for admissions to the beauty pageant may be exempt from the admissions tax if:

(a) the pageant is one in which "wholly local or nonprofessional talent or players are used" (Code Section 12-21-2420(1));

(b) the pageant is operated by an "eleemosynary and nonprofit corporation or organization organized exclusively for religious, charitable, scientific or educational purposes" (Code Section 12-21-2420(4);

(c) the pageant is "sponsored and operated exclusively by eleemosynary, nonprofit corporations or organizations organized exclusively for religious, charitable, scientific, civic, fraternal, or educational purposes when the net proceeds derived from admissions to the events shall be immediately donated to an organization operated exclusively for charitable purposes. The term "net proceeds" shall mean the portion of the gross admissions proceeds remaining after necessary expenses of the event have been paid. This item shall not apply to an event in which the above organizations receive a percentage of gross proceeds or a stated fixed sum for the use of its name in promoting the event." (Code Section 12-21-2420(11))

For additional information on this matter with respect to the exemption found in Code Section 12-21-2420(4), see Commission Decision L-D-40.

49. If coaches are paid in an athletic contest for a Junior American Legion team does it negate the exemption per the code?

No. Paid coaches like umpires would be considered a normal expense of the game.

50. If proceeds from admissions charges pays for a player or a team to go to another event, does that constitute proceeds inuring to a player or a team?

No. Per Section 12-21-2420 (2) states, "...unless the proceeds inure to an individual or player in the form of salary or otherwise"

51. Does the exemption for Junior American Legion teams extend to Little League and Pee Wee teams?

No. the exemption applies to Junior American Legion teams only. Little League and Pee Wee teams may possibly qualify for exemption under 12-21-2420 (4) or (11).

52. Does the exemption to high school games or grammar school games (12-21-2420)(3) refer to teams from private and/or public schools?

It applies to both public and private schools.

53. Is an event (game) sponsored by a high school or grammar school but is using athletes other than students subject to the tax?

Yes. There is no exemption to the school for any game or event sponsored by a high school or grammar school but using athletes or performing artist other than students. However, the performing artist or athletes themselves may possibly qualify for an exemption under section 12-21-2420. One example of this would be if a high school or grammar school sponsors a play where nonprofessional local talent other than students are used. Under Section 12-24-2420 (1), the school would not qualify for an exemption but the performers could.

54. With respect to the exemption under Section 12-21-2420(3) - (the State Fair or any sanctioned county fair or sanction community fair; provided, this exemption only applies to the general gate admissions and does not extend to paid admissions to rides, places of amusement, shows, exhibits, and other fair facilities within the fair), what is required for an event to be sanctioned?

A fair must be sponsored by a public association or group. A-OAG-8.

55. Does the exemption stated in Code Section 12-21-2420(4) apply to state, county or other governmental entities, specifically colleges?

No. Code Section 12-21-2420(4) states exempts "...admissions charged by any eleemosynary and nonprofit corporation organized exclusively for religious, charitable, scientific, or educational purposes..." In the Court case of York County Fair Association v. S.C. Tax Commission there was a definition of two basic types of corporations; public and private. A public corporation is created for public purposes only and is referred to as "a body corporate and politic". A private corporation is the only one which may be for profit or eleemosynary and nonprofit.




 
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