DM-0110

Dan Morales

Categories

Amusements , Sports and Athletics , Licenses, Certificates, and Permits , Fees and Taxes , Licenses, Certificates, and Permits , Occupational and Professional Licenses , Taxes and Taxation - State , Telecommunications , Words and Phrases

Summary

Admission fee|Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not apply|Cable television company charging pay-per-view fee to subscribers to live boxing simulcast need not be licensed as boxing promoter; pay-per-view fees are not subject to three-percent gross receipts tax|Boxing promoter, cable television company charging pay-per-view fee for live simulcast of boxing match is not|Boxing match, gross receipts tax on admission fees to view does not apply to pay-per-view fees charged by cable television company to subscribers for live simulcast|Boxing match, cable television company charging pay-per-view fee for live simulcast of is not boxing promoter and is not subject to three-percent gross receipts tax

Opinion File

dm0110.pdf