Would entrance fees to a stage play that hired a professional actor to perform at a particular event be exempt under Code Section 12-21-2420(1)?
No, unless otherwise exempt. Code Section 12-21-2420(1) only exempts admissions to “any stage play or any pageant in which wholly local or nonprofessional talent or players are used.” Therefore, if a professional actor is hired or otherwise used for a play or pageant, then the exemption is not applicable and the entrance fee to the play or pageant would be subject to the admissions tax.
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