What is included in the taxable service of “furnishing of admissions”?


All of the following activities are considered the “furnishing of admissions”:

  1. Sales of tickets (as well as fees and other charges) for admissions to places of amusement, recreational events, entertainment, exhibitions, displays, athletic entertainment and similar events. *

  2. Charges for participation in games and amusement activities, including fees to participate on sports teams or in sports leagues or tournaments.

  3. Furnishing access to clubs, or access to or use of amusements, entertainment, athletic or recreational facilities for a fee. This includes gym memberships.

  4. Coin-operated amusement devices, include:

    • massage chairs

    • video games

    • pinball games

    • table games such as billiards and air hockey

    • redemption games that may award prizes such as the claw and Skeet-Ball.

*The sale of admissions to athletic and entertainment events held for or by public, parochial, and private elementary and secondary schools is exempt under R.S. 305.6(5).


Filing Dates


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