Arizona’s Privilege Tax for Amusements Does Not Apply to Guided Tours

Wednesday, June 3rd, 2015

 
 
A person kayaking on a river.
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Arizona
Entertainment

The Arizona Department of Revenue ruled that guided tours that include activities such as river-rafting, kayaking, mountain and road biking, and team-building exercises are not subject to the transaction privilege tax. Taxable "amusements" are generally spectator events or activities where there is an admission or user charge. Because the tours and activities listed above are not spectator events and the charge for them is not an admission or user charge, they are not taxable amusements.

http://www.azdor.gov/LinkClick.aspx?fileticket=yIqN6jukzwo%3d&tabid=107&mid=490


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.

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