Editing Openai/69177b63-caec-8000-a009-8936c37238c5 (section)

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* Texas treats amusement services (which include “participatory sports and games” among others) as taxable unless an exemption applies. Texas Comptroller<ref>{{cite web|title=Texas Comptroller|url=https://comptroller.texas.gov/taxes/publications/96-259.php|publisher=Texas Comptroller|access-date=2025-11-17}}</ref>
* The rule for amusement services, § 3.298 of the Texas Administrative Code, states that the “sales price of an amusement service” includes the fee charged for admission to an amusement, including service charges. Legal Information Institute<ref>{{cite web|title=Legal Information Institute|url=https://www.law.cornell.edu/regulations/texas/34-Tex-Admin-Code-SS-3-298|publisher=Legal Information Institute|access-date=2025-11-17}}</ref>
* “Entry fees” (for contests) are specifically addressed at § 3.298(c): >
* There is also an advisory ruling (8810496L) which states: “Generally, fees for admission to dog shows, races or other sporting events are taxable amusement services. Entry fees to participate in an event if the fee …” (the ruling truncates) but the implication is that participant entry fees may still be taxable unless they fit into the exception. STAR Texas<ref>{{cite web|title=STAR Texas|url=https://star.comptroller.texas.gov/view/8810496L|publisher=STAR Texas|access-date=2025-11-17}}</ref>
* Publication 96-211 (Fairs, Festivals, etc.) says: “Admission fees are taxable. The event promoter must collect sales tax on admission fees.” Texas Comptroller<ref>{{cite web|title=Texas Comptroller|url=https://comptroller.texas.gov/taxes/publications/96-211.php|publisher=Texas Comptroller|access-date=2025-11-17}}</ref>