Silent Auction Tickets Taxable in Oklahoma

Thursday, February 13th, 2014


The Oklahoma Tax Commission recently released a ruling that silent auction ticket sales were taxable.

The taxpayer was holding a silent auction fundraiser. Ticket purchasers received admission to the auction and free hors d'oeuvres. All proceeds from the auction and ticket sales went to charity.

Oklahoma sales tax applies to admissions. Taxable sales include admissions, dues, or fees for the privilege of access to places of amusement, sports, entertainment, exhibition, display, or other recreational events or activities. Voluntary contributions to charity, however, are charitable donations and are not subject to tax.

The Tax Commission determined that admission to silent auctions were taxable. Silent auctions were recreational events, and the ticket sales were thus taxable. Because the tickets were required for admission to the event, they were not totally voluntary contributions. The admission price was therefore not a charitable donation.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

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