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.
