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.
Related Questions
- 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?
- How can people without musical talents worship God outside of big events and church services?
- Is it permissible to attend a concert where music is performed in a Catholic church?
