Texas Codes

Tex. Tax Code § 151.0028 (2026)

"amusement Services"

✓ current as of May 2026

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Sec. 151.0028. "AMUSEMENT SERVICES". (a) "Amusement services" means the provision of amusement, entertainment, or recreation, but does not include the provision of educational or health services if prescribed by a licensed practitioner of the healing arts for the primary purpose of education or health maintenance or improvement.

(b) "Amusement services" includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social facilities to its members.

(c) "Amusement services" does not include services provided through coin-operated machines that are operated by the consumer.

Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 3, eff. Oct. 2, 1984. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 1.

Amended by:

Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 1, eff. June 10, 2019.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1992–2022 · leading case: Sidetracked Bar, LLC v. Glen Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022).

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Am. Multi-Cinema, Inc.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Cross-Appellee, Am. Multi-Cinema, Inc. (Tex. App. 2017). “, Tex. Tax Code §§ 151.0028(a) (defining “amusement services”), .”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Gold's Texas Holdings Grp. v. Gold's Texas Holdings Grp.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2020). “); see Tex. Tax Code §§ 151.0028(a), (b) (providing that “amusement services” means “the provision of amusement, entertainment, or recreation” and “includes membership in a private club or organization that provides entertainment, recreational, sports, dining, or social…”

Sidetracked Bar, LLC v. Glen Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022). “Laws 1875 , 1875, 1876; compare Tex. Tax Code § 151.0028 (current statute), with Act of July 3, 1984, 68th Leg.”

Am. Multi-Cinema, Inc.// Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas// Cross-Appellee, Am. Multi-Cinema, Inc. (Tex. App. 2015). “5 See TEX. TAX CODE §§151.0028; 151.0101(a)(1); 171.”

Main Stage, Inc., Dba PT'S II v. W. Sherman McBeath, Adm'r, Texas Alcoholic Beverage Comm'n, Honorable Jim Mattox, Attorney Gen. of the State of Texas & Honorable Ann W. Richards, Treasurer of the State of Texas (Tex. App. 1992). “Limited Sales, Excise, and Use Tax Act, Tex. Tax Code Ann. § 151.0028 (Pamph. 1992); Comptroller of Public Accounts, 34 Tex.”

— Tex. Tax Code § 151.0028(a) — 2 cases

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