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Entry Fee to Museum Taxable in Florida


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In a technical assistance advisement, the Florida Department of Revenue determined that payments made by museum patrons to a museum (the taxpayer) for the privilege of entering exhibits are subject to sales and use tax absent any applicable exemptions. In this situation, the exemption allowed for events sponsored by universities does not apply because the exhibits are not the result of exclusive faculty and student talent. In addition, the taxpayer is not allowed the exemption for sponsoring exhibits so long as it assumed 100 percent of the risk of the venture because this exemption was repealed July 1, 2009. (Technical Assistance Advisement, No. 09A-061, Florida Department of Revenue, November 23, 2009)

(01/14/2010)
(Archived)
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