Taxing Festivals. States that Tax Admission and States that Exempt Certain Festivals.

3 Ways Festival Admission Tickets are treated under state tax laws:

• Wisconsin & Illinois impose a sales tax on the cost of admission tickets to festivals.
• Texas does not impose a sales tax on an admission ticket for fesitvals operated by a 501c3.
• Massachusetts imposes NO tax on admission tickets.

What about promotional items given away at festivals?

• Colorado specifically imposes a use tax on the entity giving away products
• California, Washington & Rhode Island also impose a use tax on swag.

Bloomberg BNA | SALES TAX SLICE: PRIDE FESTIVITIES COULD BE A MAJOR SOURCE OF REVENUE FOR STATES