Silent Auction Tickets Taxable in Oklahoma

Thursday, February 13th, 2014

 
 
Share
Link
Oklahoma
General

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.

http://www.oktax.state.ok.us/LetterRulings/2014%20Letter%20Rulings/LR%2014-003.pdf


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

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.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Sales Tax Does Not Apply to Carryout Bag Fees in New York

Wednesday, October 24th, 2018 -The New York State Department of Taxation and Finance recently released a ruling determining that sales tax do...

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...