- Tennessee Court of Appeals upholds assessment from Department of Revenue
- Charges for horse-drawn carriage rides subject to sales and use tax as admission to a place of amusement
- Customers charged based on time, not length of travel
- If time runs out before reaching requested drop-off location, customer is asked to disembark at current location
- Tennessee’s amusement tax extends to sales of tickets or fees for admission to places of amusement
- Court determines that horse-drawn carriage rides are considered a place of amusement
- Court refers to state regulation that includes various recreational activities not necessarily operating from a fixed place
- Court defers to Department’s interpretation that tours conducted for amusement are subject to sales tax
- Taxpayer argues that carriage rides are primarily transportation, not amusement
Source: aprio.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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