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.
