Are dues and other fees for amusement services exempt when the services are provided in a historic building?

Plain-English summary

The Comptroller said dues and other fees could qualify for the sales-tax exemption for amusement services provided in a historic building, but only if the fees covered amusement services provided exclusively at a qualifying place.

The letter identified two qualifying designations: inclusion in the National Register of Historic Places or designation as a Recorded Texas Historic Landmark by the Texas Historical Commission. It noted that other state and national historic designations existed, but did not say those other designations qualified.

What this means for you

A building's general historic character was not enough under this letter. The organization needed one of the two specified designations, and its dues or fees had to cover only amusement services provided exclusively at that qualifying place.

Common questions

Did dues qualify automatically because the building was historic? No. The place needed one of the two designations specified in the letter.

Which designations did the Comptroller recognize? The National Register of Historic Places and Recorded Texas Historic Landmark designation.

Could the fees cover services elsewhere? The letter required the amusement services to be provided exclusively in the qualifying place.

Citations and references

• National Register of Historic Places — qualifying designation identified by the Comptroller
• Recorded Texas Historic Landmark — qualifying Texas Historical Commission designation identified by the Comptroller

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9109L1135D12

Original ruling text

September 23, 1991

Dear **:

Thank you for your recent letter concerning the sales tax exemption
for amusement service fees when the service is provided in an
historical building.

This exemption went into effect October 1, 1989. In order for it
to apply, the service must be provided exclusively in a place that
is included in the National Register of Historic Places or in a
place that is designated as a Recorded Texas Historic Landmark by
the Texas Historical Commission. I understand that there are national
and state historical designations other than these two.

Therefore, if the ****'s dues and other fees only cover
amusement services provided in a building designated as historical
as outlined above, then these fees are exempt.

If I may be of further assistance, please do not hesitate to write
or call me at 463-4677.

Sincerely,

Lucy Glover
Manager, Tax Administration Division