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The city sells candy, drinks and food at athletic events and the municipal pool concession stand. Are those sales subject to sales tax?

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The city sells candy, drinks and food at athletic events and the municipal pool concession stand. Are those sales subject to sales tax?

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No, the city does not charge sales tax for merchandise sold to those participating or watching an athletic event. However, if a third party operates the concession stand at the municipal pool, that third-party vendor would charge sales tax.

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