Participation in Games and Activities Taxable in Georgia

Nov 3rd, 2017

The Georgia Department of Revenue recently released a policy bulletin describing the taxability of charges for the participation in games and amusement activities.

Georgia taxes charges to participate in games and amusement activities. Georgia also taxes sales of tickets, fees, or other admission charges to places of amusement, sports, or entertainment offered to the public.

Note however, if spectators are charged a taxable admission fee to a game or amusement activity, a separate charge to participate in that game or amusement activity is not taxable.

https://www.ttrus.com/Participation in Games and Activities Taxable in Georgia