Alabama Taxes Admissions to Cruises

Monday, June 1st, 2015

A cruise ship.

The Alabama Tax Tribunal recently ruled that admissions for cruises were taxable admissions to amusement.

The taxpayer provided educational cruises, primarily for students. On the cruises, the taxpayer would catch fish, shrimp, and other marine species in a net, put them in a tank on the boat, and let the students examine them with microscopes. The taxpayer released or otherwise disposed of its catch at the end of the cruise.

Alabama taxes admissions to "places of amusement." This tax does not apply to charges to fish or hunt. The Tax Tribunal ruled that admission to the taxpayer's cruises was taxable. First, a boat could be a "place" of amusement. It did not matter that the boat had no fixed location: it was still a place. Second, the taxpayer's activities were not exempt fishing activities. The taxpayer's customers paid to enjoy the cruise and to view, examine, and study the marine species. They did not pay to fish. Admissions to the cruises were therefore taxable.

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 or call 866.578.8193.

New York Adopts New Economic Nexus Rule

Wednesday, January 23rd, 2019 -Effective January 2019, a retailer located outside of New York is required to collect use tax if, during the p...

New Commercial Farmer Certification Process in Louisiana

Monday, January 21st, 2019 -Effective January, 15, 2019, the Louisiana Department of Revenue has a new certification process for commercia...

Service Repairs to Petroleum Storage Tanks Exempt in...

Friday, January 18th, 2019 -Louisiana's Board of Tax Appeals recently ruled that repairs on petroleum storage tanks were not taxable. ...

Nevada Exempts Feminine Hygiene Products in 2019

Wednesday, January 16th, 2019 -Last year, Nevada voters approved via ballot measure changes to the Sales and Use Tax Act of 1955. Voters amen...

Cleaning of Beer-Tap Lines Not Taxable in Ohio

Monday, January 14th, 2019 -The Supreme Court of Ohio recently ruled that cleaning beer-tap lines is not taxable. The taxpayer was...

Louisiana Court of Appeals Finds Marketplace Facilitators...

Friday, January 11th, 2019 -The Louisiana Court of Appeals has recently addressed the sales tax liability of marketplace facilitators. A c...