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.
Related Questions
- Why dont entrance fees cover the costs of operating the park? Why does Grand Teton National Park need private philanthropy in addition to tax dollars?
- Are all entrance fees to places listed on the National Register of Historical Places exempt?
- Do I have to pay the entrance fees for Lake Mead National Recreation Area (LAME) for my group?
