Tenn. Code Ann. § 67-6-330 (2026)

• (a) There is exempt from the sales tax on admission, dues or fees imposed by § 67-6-212:
  • (1) Events or activities held for or sponsored by public or private schools, kindergarten through grade twelve (K-12);
  • (2) The sales price of admissions to county or agricultural fairs and any dues, fees or charges that enable or entitle the entrant to engage in any otherwise taxable amusement activity held therein, including games, rides, shows, contests, or grandstand events;
  • (3) Membership application fees, dues or contributions, except that portion attributable to admission prices, paid to institutions and organizations that have received a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c)(3), (8) and (19) and that are currently operating under such exemption;
  • (4) Membership fees or dues of those organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government;
  • (5)
    • (A) The sales price of admissions to amusement or recreational activities conducted, produced, or provided by:
      • (i) Not-for-profit museums, not-for-profit entities that operate historical sites and not-for-profit historical societies, organizations or associations;
      • (ii) Organizations that have received and currently hold a determination of exemption from the internal revenue service, pursuant to 26 U.S.C. § 501(c);
      • (iii) Organizations listed in Major Group No. 86 of the Standard Industrial Classification Manual of 1972, as amended, prepared by the office of management and budget of the federal government; or
      • (iv) Tennessee historic property preservation or rehabilitation entities, as defined in § 67-4-2004;
    • (B) The exemption provided for in this subdivision (a)(5) shall not apply unless such entities, societies, associations or organizations promote, produce and control the entire production or function;
    • (C) On or after January 1, 2027, the exemption provided for in this subdivision (a)(5) does not apply to amusement or recreational activities conducted, produced, or provided at a facility owned by a sports authority organized pursuant to title 7, chapter 67, during a period in which the facility is eligible to receive a distribution of state sales tax revenue pursuant to § 67-6-103(d);
  • (6) Fees in any form resulting from the production of television, film, radio or theatrical presentations. This exemption shall not include any dues, fees or other charges made on or for the admission of the public to such presentations;
  • (7) Events or activities conducted upon rivers and waterways in this state whose continued use for recreational purposes is contingent upon revenue produced pursuant to agreements entered into between the state of Tennessee and the federal government, or an agency thereof, which agreements provide for the establishment of a trust fund for such purposes; provided, that this exemption shall prevail only if the annual distribution of funds to the state from such trust fund exceeds that amount of revenue to the state that would otherwise be produced if the amusement tax under § 67-6-212 were imposed on such events or activities, as determined by the fiscal review committee;
  • (8) All sales contractually committed and/or for which money has been paid prior to June 1, 1984;
  • (9) Athletic events for participants under eighteen (18) years of age sponsored by civic or not-for-profit organizations;
  • (10) The sales price of admissions to amusement or recreational activities or facilities conducted, produced and controlled by municipalities or counties;
  • (11) Membership assessments for capital improvements made by a recreation club, community service organization or country club against its members;
  • (12) The sales price of admissions to beauty pageants or rodeos and any fees, charges or rental fees that entitle or enable the entrant to engage in any otherwise taxable amusement activity held therein that are conducted, produced or provided by a nonprofit civic organization; provided, that this exemption only applies to beauty pageants or rodeos that have been held in the same city for thirty (30) years or longer;
  • (13) The sales price of admissions to musical concerts conducted, produced or provided by not-for-profit community group associations, if such associations promote, produce and control such concerts;
  • (14) Any event or activity held by an employer solely for the benefit of the employer's employees; provided, that such event or activity must be entirely produced and controlled by such employer;
  • (15) Fishing tournament registration fees collected from tournament participants;
  • (16) Admission, dues, fees, or other charges paid to any person principally engaged in offering services or facilities for the development or preservation of physical fitness through exercise or other active physical fitness conditioning. This exemption shall apply to services and facilities such as gyms, fitness centers, fitness studios, high intensity interval training, cross training, ballet barre, pilates, yoga, spin classes, aerobics classes, and other substantially similar services and facilities that principally provide for exercise or other active physical fitness conditioning. This exemption shall not apply to persons principally engaged in offering recreational activities such as country clubs, tennis clubs, golf courses, and other substantially similar recreational facilities and activities;
  • (17) Any entry fee or charge that allows an entrant to participate in a contest or tournament or charity horse show;
  • (18) Charges made by landowners for permission to hunt native wildlife on their property that is located partially or entirely in a county having a population of not less than thirty-one thousand nine hundred (31,900) nor more than thirty-two thousand (32,000), according to the 1980 federal census or any subsequent federal census; and
  • (19) The fee paid by an establishment operated primarily for the sale of prepared food to one (1) or more persons for the purpose of providing live entertainment to the patrons of such establishment.

• (b) The exemptions provided in subdivisions (a)(6) and (11) do not apply to interscholastic sports held or sponsored by private or public colleges or universities.

Amended by 2023 Tenn. Acts, ch. 480, s 1, eff. 7/1/2023.

Amended by 2021 Tenn. Acts, ch. 285, s 2, eff. 4/30/2021.

Amended by 2019 Tenn. Acts, ch. 157, s 1, eff. 4/23/2019.

Amended by 2019 Tenn. Acts, ch. 159, s 1, eff. 7/1/2019.

Acts 1984 (Ex. Sess.), ch. 13, § 6; 1985, ch. 452, §§ 1-6, 8, 10-13; 1985, ch. 456, § 2; 1986, ch. 520, § 1; 1986, ch. 936, §§ 1, 2; 1987, ch. 44, § 1; 1988, ch. 958, § 4; 1989, ch. 126, § 1; 1989, ch. 527, § 1; 1990, ch. 965, §§ 1-3; 1991, ch. 200, §§ 1, 3; 1992, ch. 872, § 2; 1993, ch. 231, § 1; 2003 , ch. 357, §§ 49, 50; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2005, ch. 499, § 5; 2007 , ch. 602, §§ 51, 95, 152; 2008 , ch. 1106, §§ 2, 3.